CINXE.COM
<!doctype html><html lang="en"><head><meta charset="utf-8"/><meta name="viewport" content="width=device-width,initial-scale=1"/><meta name="theme-color" content="#000000"/><meta name="google-site-verification" content="GBiq6UfFcHJEWvMfI4s-UyZpATXH0a4qMwqP8hexyj0"/><link rel="preload" as="style" href="https://fonts.googleapis.com/css?family=Roboto:300,400&display=swap"/><link rel="stylesheet" href="https://fonts.googleapis.com/css?family=Roboto:300,400&display=swap"/><link rel="shortcut icon" href="/favicon.ico"/><link rel="manifest" href="/manifest.json"/><script>function addTag(e,t){var a=document.getElementsByTagName("script")[0],n=document.createElement("script");n.type="text/javascript",n.defer=!0,n.src=e,t&&"function"==typeof t&&(n.onload=n.onreadystatechange=function(){var e=this.readyState;e&&"loaded"!==e&&"complete"!==e||(t(),n.onload=n.onreadystatechange=null)}),void 0!==window.requestIdleCallback?window.requestIdleCallback((function(){a.parentNode.insertBefore(n,a)})):a.parentNode.insertBefore(n,a)}</script><link href="/static/css/82.3470fecb.chunk.css" rel="stylesheet"> <script defer src="https://cdn-ukwest.onetrust.com/scripttemplates/otSDKStub.js" type="text/javascript" charset="UTF-8" data-domain-script=08cc0fe6-59e9-4a4e-b99b-b15358162170 ></script> <script type="text/javascript"> function OptanonWrapper() { } </script> <title data-react-helmet="true">About us | Resources | AICPA & CIMA </title><meta data-react-helmet="true" name="title" content="About us"/><meta data-react-helmet="true" name="description" content="About us"/><meta data-react-helmet="true" property="og:title" content="About us"/><meta data-react-helmet="true" property="og:image" content="https://images.ctfassets.net/rb9cdnjh59cm/43ZKFkefBBGDMM3VoBYWIP/b4d7a47dedb6d7232936e0c8beb6e764/Logo_1200x630.png"/><meta data-react-helmet="true" property="og:description" content="About us"/><meta data-react-helmet="true" property="og:url" content="https://www.aicpa-cima.com/about/landing/about"/><meta data-react-helmet="true" property="og:site" name="AICPA & CIMA"/><meta data-react-helmet="true" property="fb:app_id" content="288416708186975"/><meta data-react-helmet="true" property="og:type" content="Website"/><meta data-react-helmet="true" property="og:locale" content="en_US"/><meta data-react-helmet="true" name="twitter:site" content="@AICPA"/><meta data-react-helmet="true" name="twitter:card" content="Summary"/><meta data-react-helmet="true" name="twitter:url" content="https://www.aicpa-cima.com/about/landing/about"/><meta data-react-helmet="true" name="twitter:title" content="About us"/><meta data-react-helmet="true" name="twitter:description" content="About us"/><meta data-react-helmet="true" name="twitter:image" content="https://images.ctfassets.net/rb9cdnjh59cm/7mnrnYZgfxdybtOMGVPQUS/ebecfab9684f277ad4f959a7b4d4257c/Logo_144x144_.png"/><meta data-react-helmet="true" property="og:image:width" content="1200"/><meta data-react-helmet="true" property="og:image:height" content="630"/><link data-react-helmet="true" rel="canonical" href="https://www.aicpa-cima.com/about/landing/about"/><style data-styled="jTXMWa fzmpPG ivWiD eTGGuz ctDXfd klMWNC lfXDss kAJwjE jqUBDz eDNRTz kiyDoY fFdxWF fcWONh fIOsV hvDQHH dpbBem fPkhcT jSXucs iVaWay fhiHQG eCcjFD gbqUFu dMERxa hlpDF ilQHmM hGSfUV cEtQgP hMOnjA kjoaMw isymNp dQbWuQ jhMKsG icbKcQ kglMef UQnmq gmgPwb jsLUzF fsdiuh kmrNOh dFLbrm exndgV koNrKI jozDEE eUgOcK egfdzN gyTLIA eNEHrS cKQGMJ kPsVdZ hSBpRS cFiyql iAbDqe hRfJqY ccmzLS goJVlB dpAOzf iKwfWq yZqrV euOxT kZiBws bicNgE hivanK ewumrY gHmBGB eOPymu eLKJPT nXRLZ lbFQom hyUwbm eXZyCo knGoPZ brvwii eIVSWh hukukw ipMwau bpyWDa dPRypK dWIbXL eyKRTb bSdBbT bivklm eRAdbr eSYINR knEgnv gkVeLX bkApnK kAyTjG kkEVDw kfnphv cPZQxX dCZtb hxTNXw bIAvYv cIzkMP bvfMwL jVjmcI bnsNzA hYWpac gIsWTs jQIptn" data-styled-version="4.4.1"> /* sc-component-id: ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 */ .cFiyql.cFiyql.cFiyql.cFiyql{display:none;} @media only screen and (max-width:991px){.cFiyql.cFiyql.cFiyql.cFiyql{display:inherit;}} /* sc-component-id: ResponsiveHelpers__StyledOnlyDesktopCSS-r5e63t-1 */ .icbKcQ.icbKcQ.icbKcQ.icbKcQ{display:inherit;} @media only screen and (max-width:991px){.icbKcQ.icbKcQ.icbKcQ.icbKcQ{display:none;}} /* sc-component-id: Button__StyledButton-rgkmi4-0 */ .jSXucs.jSXucs.jSXucs.jSXucs{background-color:#72246c;color:#ffffff;border:0.0625rem solid #72246c;font-weight:500;-webkit-transition:all 0.3s;transition:all 0.3s;margin:0;display:-webkit-inline-box;display:-webkit-inline-flex;display:-ms-inline-flexbox;display:inline-flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;text-align:center;line-height:1.375rem;border-radius:0.25rem;padding:0.5rem;min-height:2.5rem;font-size:1rem;width:100%;} .jSXucs.jSXucs.jSXucs.jSXucs i.icon{height:auto;margin:0 0.5rem;} .jSXucs.jSXucs.jSXucs.jSXucs > svg{-webkit-flex:0 0 1.25rem;-ms-flex:0 0 1.25rem;flex:0 0 1.25rem;width:1.25rem;height:1.25rem;margin-right:0.25rem;} .jSXucs.jSXucs.jSXucs.jSXucs:active,.jSXucs.jSXucs.jSXucs.jSXucs:focus{background-color:#72246c;color:#ffffff;border:1px solid #72246c;} @media only screen and (min-width:992px){.jSXucs.jSXucs.jSXucs.jSXucs:hover{background-color:#9a205f;color:#ffffff;border:0.0625rem solid #9a205f;}} .jSXucs.jSXucs.jSXucs.jSXucs:disabled{color:#ffffff;border-color:#bbbcbc;background-color:#bbbcbc;opacity:1 !important;} .jSXucs.jSXucs.jSXucs.jSXucs.jSXucs.jSXucs{font-family:Roboto,Arial,Helvetica,sans-serif;}.iVaWay.iVaWay.iVaWay.iVaWay{background-color:#ffffff;color:#72246c;border:0.0625rem solid #72246c;font-weight:500;-webkit-transition:all 0.3s;transition:all 0.3s;margin:0;display:-webkit-inline-box;display:-webkit-inline-flex;display:-ms-inline-flexbox;display:inline-flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;text-align:center;line-height:1.375rem;border-radius:0.25rem;padding:0.5rem;min-height:2.5rem;font-size:1rem;width:100%;} .iVaWay.iVaWay.iVaWay.iVaWay i.icon{height:auto;margin:0 0.5rem;} .iVaWay.iVaWay.iVaWay.iVaWay > svg{-webkit-flex:0 0 1.25rem;-ms-flex:0 0 1.25rem;flex:0 0 1.25rem;width:1.25rem;height:1.25rem;margin-right:0.25rem;} .iVaWay.iVaWay.iVaWay.iVaWay:active,.iVaWay.iVaWay.iVaWay.iVaWay:focus{background-color:#72246c;color:#ffffff;border:0.0625rem solid #72246c;} @media only screen and (min-width:992px){.iVaWay.iVaWay.iVaWay.iVaWay:hover{background-color:#9a205f;color:#ffffff;border-color:transparent;}} .iVaWay.iVaWay.iVaWay.iVaWay:disabled{border-color:#bbbcbc;background-color:transparent;color:#bbbcbc;opacity:1 !important;} .iVaWay.iVaWay.iVaWay.iVaWay.iVaWay.iVaWay{font-family:Roboto,Arial,Helvetica,sans-serif;}.fhiHQG.fhiHQG.fhiHQG.fhiHQG{background-color:transparent;color:#ffffff;border:0.0625rem solid #ffffff;font-weight:500;-webkit-transition:all 0.3s;transition:all 0.3s;margin:0;display:-webkit-inline-box;display:-webkit-inline-flex;display:-ms-inline-flexbox;display:inline-flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;text-align:center;line-height:1.375rem;border-radius:0.25rem;padding:0.5rem;min-height:2.5rem;font-size:1rem;} .fhiHQG.fhiHQG.fhiHQG.fhiHQG i.icon{height:auto;margin:0 0.5rem;} .fhiHQG.fhiHQG.fhiHQG.fhiHQG > svg{-webkit-flex:0 0 1.25rem;-ms-flex:0 0 1.25rem;flex:0 0 1.25rem;width:1.25rem;height:1.25rem;margin-right:0.25rem;} .fhiHQG.fhiHQG.fhiHQG.fhiHQG:active,.fhiHQG.fhiHQG.fhiHQG.fhiHQG:focus{background-color:transparent;color:#ffffff;border:0.0625rem solid #ffffff;} @media only screen and (min-width:992px){.fhiHQG.fhiHQG.fhiHQG.fhiHQG:hover{background-color:#ffffff;color:#72246c;border-color:transparent;}} .fhiHQG.fhiHQG.fhiHQG.fhiHQG:disabled{border-color:#bbbcbc;background-color:#bbbcbc;opacity:1 !important;color:#ffffff;} .fhiHQG.fhiHQG.fhiHQG.fhiHQG.fhiHQG.fhiHQG{font-family:Roboto,Arial,Helvetica,sans-serif;}.eCcjFD.eCcjFD.eCcjFD.eCcjFD{background-color:#ffffff;color:#72246c;border:0.0625rem solid #72246c;font-weight:500;-webkit-transition:all 0.3s;transition:all 0.3s;margin:0;display:-webkit-inline-box;display:-webkit-inline-flex;display:-ms-inline-flexbox;display:inline-flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;text-align:center;line-height:1.375rem;border-radius:0.25rem;padding:0.5rem;min-height:2.5rem;font-size:1rem;} .eCcjFD.eCcjFD.eCcjFD.eCcjFD i.icon{height:auto;margin:0 0.5rem;} .eCcjFD.eCcjFD.eCcjFD.eCcjFD > svg{-webkit-flex:0 0 1.25rem;-ms-flex:0 0 1.25rem;flex:0 0 1.25rem;width:1.25rem;height:1.25rem;margin-right:0.25rem;} .eCcjFD.eCcjFD.eCcjFD.eCcjFD:active,.eCcjFD.eCcjFD.eCcjFD.eCcjFD:focus{background-color:#72246c;color:#ffffff;border:0.0625rem solid #72246c;} @media only screen and (min-width:992px){.eCcjFD.eCcjFD.eCcjFD.eCcjFD:hover{background-color:#9a205f;color:#ffffff;border-color:transparent;}} .eCcjFD.eCcjFD.eCcjFD.eCcjFD:disabled{border-color:#bbbcbc;background-color:transparent;color:#bbbcbc;opacity:1 !important;} .eCcjFD.eCcjFD.eCcjFD.eCcjFD.eCcjFD.eCcjFD{font-family:Roboto,Arial,Helvetica,sans-serif;}.gbqUFu.gbqUFu.gbqUFu.gbqUFu{background-color:#72246c;color:#ffffff;border:0.0625rem solid #72246c;font-weight:500;-webkit-transition:all 0.3s;transition:all 0.3s;margin:0;display:-webkit-inline-box;display:-webkit-inline-flex;display:-ms-inline-flexbox;display:inline-flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;text-align:center;line-height:1.375rem;border-radius:0.25rem;padding:0.5rem;min-height:2.5rem;font-size:1rem;} .gbqUFu.gbqUFu.gbqUFu.gbqUFu i.icon{height:auto;margin:0 0.5rem;} .gbqUFu.gbqUFu.gbqUFu.gbqUFu > svg{-webkit-flex:0 0 1.25rem;-ms-flex:0 0 1.25rem;flex:0 0 1.25rem;width:1.25rem;height:1.25rem;margin-right:0.25rem;} .gbqUFu.gbqUFu.gbqUFu.gbqUFu:active,.gbqUFu.gbqUFu.gbqUFu.gbqUFu:focus{background-color:#72246c;color:#ffffff;border:1px solid #72246c;} @media only screen and (min-width:992px){.gbqUFu.gbqUFu.gbqUFu.gbqUFu:hover{background-color:#9a205f;color:#ffffff;border:0.0625rem solid #9a205f;}} .gbqUFu.gbqUFu.gbqUFu.gbqUFu:disabled{color:#ffffff;border-color:#bbbcbc;background-color:#bbbcbc;opacity:1 !important;} .gbqUFu.gbqUFu.gbqUFu.gbqUFu.gbqUFu.gbqUFu{font-family:Roboto,Arial,Helvetica,sans-serif;} /* sc-component-id: Link__StyledLink-x9w0a8-0 */ .eDNRTz{cursor:pointer;color:#ffffff;-webkit-text-decoration:none;text-decoration:none;} .eDNRTz:hover,.eDNRTz:focus{color:#ffffff;-webkit-text-decoration:underline;text-decoration:underline;}.kiyDoY{cursor:pointer;color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .kiyDoY:visited{color:#9a205f;} .kiyDoY:hover,.kiyDoY:focus,.kiyDoY:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} /* sc-component-id: Link__StyledExternalLink-x9w0a8-1 */ .nXRLZ{color:#282937;-webkit-text-decoration:none;text-decoration:none;} .nXRLZ:hover{cursor:pointer;color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .nXRLZ:visited{cursor:pointer;color:#72246c;-webkit-text-decoration:none;text-decoration:none;} .nXRLZ:visited:hover{-webkit-text-decoration:underline;text-decoration:underline;} /* sc-component-id: Container__StyledSemanticContainer-sc-1wfd2jr-0 */ @media only screen and (min-width:1200px){.eIVSWh.eIVSWh.eIVSWh{width:1120px;}} /* sc-component-id: Grid__StyledSemanticGrid-sc-186pega-0 */ .UQnmq.UQnmq.UQnmq{margin-top:-10px;margin-bottom:-10px;margin-left:-10px;margin-right:-10px;} @media print{.UQnmq.UQnmq.UQnmq{display:block;}} /* sc-component-id: Grid__StyledSemanticGridRow-sc-186pega-1 */ .gmgPwb.gmgPwb.gmgPwb.gmgPwb{padding-top:10px;padding-bottom:10px;} @media print{.gmgPwb.gmgPwb.gmgPwb.gmgPwb{display:block;}} /* sc-component-id: Grid__StyledSemanticGridColumn-sc-186pega-2 */ .dFLbrm.dFLbrm.dFLbrm.dFLbrm.dFLbrm{padding-left:10px;padding-right:10px;} @media print{.dFLbrm.dFLbrm.dFLbrm.dFLbrm.dFLbrm{display:block;}} /* sc-component-id: Expandable__Panel-sc-146bazl-0 */ .eyKRTb{pointer-events:auto;} /* sc-component-id: Expandable__AccordionTitle-sc-146bazl-1 */ .bSdBbT.bSdBbT.bSdBbT.bSdBbT.bSdBbT{font-size:1.125rem;padding:20px 0 10px;z-index:-1;} /* sc-component-id: Expandable__ContentContainer-sc-146bazl-2 */ .bivklm{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-box-pack:justify;-webkit-justify-content:space-between;-ms-flex-pack:justify;justify-content:space-between;} .bivklm svg path{stroke:#72246c;} /* sc-component-id: Expandable__IconContainer-sc-146bazl-3 */ .eSYINR{-webkit-align-self:center;-ms-flex-item-align:center;align-self:center;} /* sc-component-id: LabeledIcon__Wrapper-yufrs8-0 */ .dCZtb{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;cursor:auto;} .dCZtb span > img{width:1rem;height:1rem;} /* sc-component-id: LabeledIcon__VerticallyCentered-yufrs8-1 */ .hxTNXw{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;} /* sc-component-id: Plus__StyledSvg-sc-1fe62x8-0 */ .knEgnv > path{stroke:#72246c;stroke-width:2;} .knEgnv > circle{stroke:none;stroke-width:2;fill:none;} /* sc-component-id: Footer__StyledTwoColumn-sc-1jpv0wu-0 */ .ctDXfd.ctDXfd.ctDXfd.ctDXfd.ctDXfd > .column:nth-child(2){padding-left:0 !important;} @media only screen and (max-width:767px){.ctDXfd.ctDXfd.ctDXfd.ctDXfd.ctDXfd > .column:nth-child(2){padding-right:4.375rem !important;}} /* sc-component-id: Footer__StyledLink-sc-1jpv0wu-1 */ .jqUBDz{display:inline-block;font-size:0.875rem;font-weight:500;-webkit-text-decoration:none;text-decoration:none;} /* sc-component-id: Footer__StyleFooterText-sc-1jpv0wu-2 */ .klMWNC{font-size:0.875rem;font-weight:300;line-height:1.57;color:#ffffff;} /* sc-component-id: Footer__FooterContainer-sc-1jpv0wu-3 */ .eTGGuz{-webkit-flex-shrink:0;-ms-flex-negative:0;flex-shrink:0;width:100%;padding:1.25rem 0;margin-top:auto;background:#282937;-webkit-flex-shrink:0;-ms-flex-negative:0;flex-shrink:0;} /* sc-component-id: Footer__LinkWrapper-sc-1jpv0wu-4 */ .lfXDss{position:relative;height:100%;} .lfXDss h3{margin-top:5px;} .lfXDss h3 a{font-size:0.875rem;-webkit-text-decoration:none;text-decoration:none;font-weight:bold;} /* sc-component-id: Footer__LinkContainer-sc-1jpv0wu-5 */ .kAJwjE{right:0;} /* sc-component-id: Footer__StyledLinkBreak-sc-1jpv0wu-6 */ .fFdxWF{color:#ffffff;opacity:0.2;padding:0 8px;} /* sc-component-id: LogInRegisterButtons__LogInRegisterContainer-yj95bg-0 */ .dpbBem{height:100%;} /* sc-component-id: LogInRegisterButtons__StyledButtonWrapper-yj95bg-1 */ .fPkhcT{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;height:100%;} .fPkhcT.fPkhcT.fPkhcT > button:first-child{margin-right:0.75rem;} @media only screen and (max-width:991px){.fPkhcT.fPkhcT.fPkhcT > button:first-child{margin-right:1.25rem;}} .fPkhcT.fPkhcT.fPkhcT > a:first-child{margin-right:0.75rem;} @media only screen and (max-width:991px){.fPkhcT.fPkhcT.fPkhcT > a:first-child{margin-right:1.25rem;}} /* sc-component-id: SocialSharing__StyledStickyWrapper-zxwnjm-0 */ .gIsWTs{-webkit-transform:translateX(0%);-ms-transform:translateX(0%);transform:translateX(0%);left:0.3125rem;-webkit-transition:-webkit-transform 1.3s ease-in-out;-webkit-transition:transform 1.3s ease-in-out;transition:transform 1.3s ease-in-out;z-index:906;} /* sc-component-id: SocialSharing__StyledButtonContainer-zxwnjm-1 */ .bvfMwL{position:fixed;bottom:7.5rem;left:0.9%;} /* sc-component-id: SocialSharing__StyledTrigger-zxwnjm-2 */ .bnsNzA{position:fixed;bottom:4.6875rem;left:0.9%;border-radius:50%;outline:0;border:0;background-color:#72246c;width:3.5rem;height:3.5rem;cursor:pointer;z-index:906;box-shadow:-0.0625rem 0.125rem #0000001c;} .bnsNzA svg > path{fill:#72246c;} /* sc-component-id: SocialSharing__StyledContent-zxwnjm-4 */ .jQIptn{position:relative;bottom:0.9375rem;padding-left:0.375rem;} /* sc-component-id: SocialSharing__StyledIconShare-zxwnjm-10 */ .hYWpac{position:relative;top:0.1875rem;right:0.0625rem;} /* sc-component-id: BlockLongForm__StyledImageDiv-xot7vr-5 */ @media only screen and (min-width:992px){.eXZyCo{width:100%;}} /* sc-component-id: BlockLongForm__StyledHeaderDescription-xot7vr-6 */ .knGoPZ{color:#282937;} .knGoPZ .rich-text-external-link{color:#282937;-webkit-text-decoration:none;text-decoration:none;} .knGoPZ .rich-text-external-link:hover{cursor:pointer;color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .knGoPZ .rich-text-external-link:visited{cursor:pointer;color:#72246c;-webkit-text-decoration:none;text-decoration:none;} .knGoPZ .rich-text-external-link:visited:hover{-webkit-text-decoration:underline;text-decoration:underline;} .knGoPZ .rich-text-external-link:before{content:'';background:url(/dist/7d9af1ecdffa0685c1397c9c3ecf6fff.svg);vertical-align:middle;display:inline-block;background-size:contain;background-position:center;margin:0 0.25rem 0.15625rem 0;width:1rem;height:1rem;} .knGoPZ b{font-weight:500;} .knGoPZ ul,.knGoPZ ol{display:inline-block;} @media only screen and (max-width:991px){.knGoPZ{margin:0;}} /* sc-component-id: BlockContentProductPromotion__Wrapper-sc-1o1j7zt-0 */ .jhMKsG{margin:auto 0;} /* sc-component-id: BlockContentProductPromotion__StyledButtonLink-sc-1o1j7zt-1 */ .eNEHrS.eNEHrS.eNEHrS.eNEHrS.eNEHrS{padding:0.5rem 1.25rem;} /* sc-component-id: BlockContentProductPromotion__StyledGrid-sc-1o1j7zt-2 */ .kglMef.kglMef.kglMef.kglMef.kglMef{width:100%;margin:0;} /* sc-component-id: BlockContentProductPromotion__StyledGridColumn-sc-1o1j7zt-3 */ @media only screen and (max-width:991px){.jsLUzF.jsLUzF.jsLUzF.jsLUzF.jsLUzF.jsLUzF.jsLUzF{text-align:center;padding-left:0 !important;padding-right:0 !important;}} @media only screen and (min-width:992px){.jsLUzF.jsLUzF.jsLUzF.jsLUzF.jsLUzF.jsLUzF.jsLUzF{margin-left:auto;margin-right:0%;padding-right:4.30625rem;}}@media only screen and (max-width:991px){.fsdiuh.fsdiuh.fsdiuh.fsdiuh.fsdiuh.fsdiuh.fsdiuh{text-align:center;padding-left:0 !important;padding-right:0 !important;}} @media only screen and (min-width:992px){}@media only screen and (max-width:991px){.kmrNOh.kmrNOh.kmrNOh.kmrNOh.kmrNOh.kmrNOh.kmrNOh{text-align:center;padding-left:0 !important;padding-right:0 !important;}} @media only screen and (min-width:992px){.kmrNOh.kmrNOh.kmrNOh.kmrNOh.kmrNOh.kmrNOh.kmrNOh{margin-left:0%;padding-left:5rem;}} /* sc-component-id: BlockContentProductPromotion__StyledGridColumnForImage-sc-1o1j7zt-4 */ .cKQGMJ.cKQGMJ.cKQGMJ.cKQGMJ.cKQGMJ.cKQGMJ.cKQGMJ{margin-left:0 !important;margin-right:0 !important;padding-left:0 !important;padding-right:0 !important;height:100%;} @media only screen and (max-width:991px){.cKQGMJ.cKQGMJ.cKQGMJ.cKQGMJ.cKQGMJ.cKQGMJ.cKQGMJ{text-align:center;}} /* sc-component-id: BlockContentProductPromotion__StyledHeaderDescription-sc-1o1j7zt-5 */ .exndgV{font-weight:500;color:#ffffff;} .exndgV .rich-text-external-link{color:#ffffff;-webkit-text-decoration:none;text-decoration:none;} .exndgV .rich-text-external-link:hover{cursor:pointer;color:#ffffff;-webkit-text-decoration:underline;text-decoration:underline;} .exndgV .rich-text-external-link:visited{cursor:pointer;-webkit-text-decoration:none;text-decoration:none;} .exndgV .rich-text-external-link:visited:hover{-webkit-text-decoration:underline;text-decoration:underline;} .exndgV .rich-text-external-link:before{content:'';background:url(/dist/96785780439ab1911068a1a0db0993b3.svg);vertical-align:middle;display:inline-block;background-size:contain;background-position:center;margin:0 0.25rem 0.15625rem 0;width:1rem;height:1rem;} .exndgV .rich-text-internal-link{color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .exndgV .rich-text-internal-link:visited{color:#9a205f;} .exndgV .rich-text-internal-link:hover,.exndgV .rich-text-internal-link:focus,.exndgV .rich-text-internal-link:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;}.koNrKI{font-weight:500;color:#282937;} .koNrKI .rich-text-external-link{color:#282937;-webkit-text-decoration:none;text-decoration:none;} .koNrKI .rich-text-external-link:hover{cursor:pointer;color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .koNrKI .rich-text-external-link:visited{cursor:pointer;color:#72246c;-webkit-text-decoration:none;text-decoration:none;} .koNrKI .rich-text-external-link:visited:hover{-webkit-text-decoration:underline;text-decoration:underline;} .koNrKI .rich-text-external-link:before{content:'';background:url(/dist/7d9af1ecdffa0685c1397c9c3ecf6fff.svg);vertical-align:middle;display:inline-block;background-size:contain;background-position:center;margin:0 0.25rem 0.15625rem 0;width:1rem;height:1rem;} .koNrKI .rich-text-internal-link{color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .koNrKI .rich-text-internal-link:visited{color:#9a205f;} .koNrKI .rich-text-internal-link:hover,.koNrKI .rich-text-internal-link:focus,.koNrKI .rich-text-internal-link:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} /* sc-component-id: BlockContentProductPromotion__StyledHeading-sc-1o1j7zt-6 */ .jozDEE{margin-bottom:1.5rem;font-size:2rem;font-weight:300;line-height:1.38;} .jozDEE a{color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;color:#ffffff;-webkit-text-decoration:underline;text-decoration:underline;} .jozDEE a:visited{color:#9a205f;} .jozDEE a:hover,.jozDEE a:focus,.jozDEE a:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} .jozDEE a:visited{color:#ffffff;} .jozDEE a:hover,.jozDEE a:focus,.jozDEE a:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} .jozDEE p{line-height:1.38;margin:0;} @media only screen and (max-width:991px){.jozDEE{margin-bottom:1.5rem;font-size:1.5rem;line-height:1.33;}}.eUgOcK{margin-bottom:1.5rem;font-size:2rem;font-weight:300;line-height:1.38;} .eUgOcK a{color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .eUgOcK a:visited{color:#9a205f;} .eUgOcK a:hover,.eUgOcK a:focus,.eUgOcK a:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} .eUgOcK p{line-height:1.38;margin:0;} @media only screen and (max-width:991px){.eUgOcK{margin-bottom:1.5rem;font-size:1.5rem;line-height:1.33;}}.egfdzN{margin-bottom:1rem;font-size:2rem;font-weight:300;line-height:1.38;} .egfdzN a{color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .egfdzN a:visited{color:#9a205f;} .egfdzN a:hover,.egfdzN a:focus,.egfdzN a:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} .egfdzN p{line-height:1.38;margin:0;} @media only screen and (max-width:991px){.egfdzN{margin-bottom:1.5rem;font-size:1.5rem;line-height:1.33;}} /* sc-component-id: BlockContentProductPromotion__StyledParagraph-sc-1o1j7zt-7 */ .hRfJqY.hRfJqY.hRfJqY{font-size:1.125rem;font-weight:300;} .hRfJqY.hRfJqY.hRfJqY p{line-height:1.33;margin-top:0;} .hRfJqY.hRfJqY.hRfJqY a{color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .hRfJqY.hRfJqY.hRfJqY a:visited{color:#9a205f;} .hRfJqY.hRfJqY.hRfJqY a:hover,.hRfJqY.hRfJqY.hRfJqY a:focus,.hRfJqY.hRfJqY.hRfJqY a:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} @media only screen and (max-width:991px){.hRfJqY.hRfJqY.hRfJqY{margin-bottom:1.5rem;font-size:1rem;line-height:1.5;}.hRfJqY.hRfJqY.hRfJqY li > p{text-align:left;}} /* sc-component-id: BlockContentProductPromotion__StyledButtonWrapper-sc-1o1j7zt-8 */ .gyTLIA{margin-top:2rem;} @media only screen and (max-width:991px){.gyTLIA{margin-top:0;}} /* sc-component-id: BlockContentProductPromotion__StyledContentCardsCarousel-sc-1o1j7zt-11 */ @media only screen and (max-width:991px){.iAbDqe{margin-top:2.5rem;}} /* sc-component-id: BlockContentProductPromotion__Image-sc-1o1j7zt-12 */ @media only screen and (max-width:991px){.hSBpRS{margin-left:-12%;margin-bottom:-10.8%;width:23.4375rem;height:25rem;}} @media only screen and (min-width:992px){.hSBpRS{width:100%;height:28rem;}} /* sc-component-id: BlockContentProductPromotion__StyledOnlyDesktop-sc-1o1j7zt-13 */ .kPsVdZ{height:100%;width:100%;} /* sc-component-id: BlockAccordion__MainColumn-sc-1dwkqt4-0 */ .brvwii .rich-text-external-link{color:#282937;-webkit-text-decoration:none;text-decoration:none;} .brvwii .rich-text-external-link:hover{cursor:pointer;color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .brvwii .rich-text-external-link:visited{cursor:pointer;color:#72246c;-webkit-text-decoration:none;text-decoration:none;} .brvwii .rich-text-external-link:visited:hover{-webkit-text-decoration:underline;text-decoration:underline;} .brvwii .rich-text-external-link:before{content:'';background:url(/dist/7d9af1ecdffa0685c1397c9c3ecf6fff.svg);vertical-align:middle;display:inline-block;background-size:contain;background-position:center;margin:0 0.25rem 0.15625rem 0;width:1rem;height:1rem;} /* sc-component-id: BlockAccordion__StyledGridColumn-sc-1dwkqt4-1 */ .ipMwau.ipMwau.ipMwau.ipMwau.ipMwau{margin-bottom:2.5rem;} /* sc-component-id: BlockAccordion__StyledHeaderDescription-sc-1dwkqt4-2 */ .bpyWDa{font-weight:500;color:#282937;} /* sc-component-id: BlockAccordion__StyledHeading-sc-1dwkqt4-3 */ .dPRypK{margin-bottom:1rem;font-size:2rem;font-weight:300;line-height:1.38;} @media only screen and (max-width:991px){.dPRypK{margin-bottom:1.5rem;font-size:1.5rem;line-height:1.33;}} .dPRypK p{line-height:1.38;margin:0;} .dPRypK a{color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .dPRypK a:visited{color:#9a205f;} .dPRypK a:hover,.dPRypK a:focus,.dPRypK a:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} /* sc-component-id: BlockAccordion__StyledExpandableWrapper-sc-1dwkqt4-5 */ .dWIbXL.dWIbXL.dWIbXL.dWIbXL.dWIbXL.dWIbXL.dWIbXL{margin-bottom:-0.0625rem!important;border-top:0.0625rem solid #e5e5e6;} @media only screen and (max-width:991px){.dWIbXL.dWIbXL.dWIbXL.dWIbXL.dWIbXL.dWIbXL.dWIbXL{padding:0 !important;}} .dWIbXL.dWIbXL.dWIbXL.dWIbXL.dWIbXL.dWIbXL.dWIbXL:last-child{border-bottom:0.0625rem solid #e5e5e6;} /* sc-component-id: BlockAccordion__StyledAccordionTitle-sc-1dwkqt4-6 */ .eRAdbr{font-weight:400;line-height:1.33;margin:0;color:#282937;} .eRAdbr a{color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .eRAdbr a:visited{color:#9a205f;} .eRAdbr a:hover,.eRAdbr a:focus,.eRAdbr a:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} @media only screen and (max-width:991px){.eRAdbr{font-size:1.125rem;}} /* sc-component-id: BlockAccordion__StyledAccordionDescription-sc-1dwkqt4-7 */ .bkApnK.bkApnK.bkApnK.bkApnK.bkApnK{font-weight:300;color:#282937;} .bkApnK p{line-height:2rem;max-width:58.125rem;} .bkApnK a{color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .bkApnK a:visited{color:#9a205f;} .bkApnK a:hover,.bkApnK a:focus,.bkApnK a:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} .bkApnK table{width:100%;text-align:left;margin-bottom:1.25rem;border-collapse:collapse;color:black;} .bkApnK table tbody tr:nth-child(odd){background-color:#ffffff;} .bkApnK table th{padding:0.375rem 0.75rem;font-size:0.875rem;} .bkApnK table tr{background-color:#f7f7f7;} .bkApnK table td{padding:0.375rem 0.75rem;border-bottom:1px solid #e5e5e6;font-size:1rem;} /* sc-component-id: BlockAccordion__StyledContainer-sc-1dwkqt4-8 */ .gkVeLX.gkVeLX.gkVeLX.gkVeLX.gkVeLX{padding-bottom:2rem;} /* sc-component-id: BlockAccordion__StyledGrid-sc-1dwkqt4-9 */ .hukukw.hukukw.hukukw.hukukw.hukukw{overflow-y:visible;margin-left:0;margin-right:0;} /* sc-component-id: BlockBackgroundDecorator__StyledBlockContainer-kbet2y-0 */ .hlpDF{position:relative;background-color:#ffffff;background-image:linear-gradient(76deg,#672d89,#9c2463 100%);} @media only screen and (min-width:992px){} @media only screen and (max-width:991px){} @media only screen and (max-width:991px){} .hlpDF .rich-text-internal-link{color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .hlpDF .rich-text-internal-link:visited{color:#9a205f;} .hlpDF .rich-text-internal-link:hover,.hlpDF .rich-text-internal-link:focus,.hlpDF .rich-text-internal-link:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} @media only screen and (max-width:991px){} @media only screen and (min-width:992px){}.ilQHmM{position:relative;background-color:#efefef;background-image:#efefef;} @media only screen and (min-width:992px){} @media only screen and (max-width:991px){} @media only screen and (max-width:991px){} .ilQHmM .rich-text-internal-link{color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .ilQHmM .rich-text-internal-link:visited{color:#9a205f;} .ilQHmM .rich-text-internal-link:hover,.ilQHmM .rich-text-internal-link:focus,.ilQHmM .rich-text-internal-link:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} @media only screen and (max-width:991px){} @media only screen and (min-width:992px){}.hGSfUV{position:relative;background-color:#ffffff;background-image:#ffffff;} @media only screen and (min-width:992px){} @media only screen and (max-width:991px){} @media only screen and (max-width:991px){} .hGSfUV .rich-text-internal-link{color:#72246c;-webkit-text-decoration:underline;text-decoration:underline;} .hGSfUV .rich-text-internal-link:visited{color:#9a205f;} .hGSfUV .rich-text-internal-link:hover,.hGSfUV .rich-text-internal-link:focus,.hGSfUV .rich-text-internal-link:active{color:#0091bd;-webkit-text-decoration:none;text-decoration:none;} @media only screen and (max-width:991px){} @media only screen and (min-width:992px){} /* sc-component-id: BlockBackgroundDecorator__StyledContainer-kbet2y-2 */ .cEtQgP.cEtQgP.cEtQgP{position:relative;height:auto;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;width:80%;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;} @media only screen and (min-width:992px){.cEtQgP.cEtQgP.cEtQgP{padding:0.625rem;width:80%;min-height:28rem;}} @media only screen and (min-width:992px){.cEtQgP.cEtQgP.cEtQgP{padding-top:0 !important;padding-bottom:0 !important;width:100% !important;}} @media only screen and (max-width:991px){.cEtQgP.cEtQgP.cEtQgP{padding-top:10%;padding-bottom:0;}}.hMOnjA.hMOnjA.hMOnjA{position:relative;height:auto;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;width:80%;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;} @media only screen and (min-width:992px){.hMOnjA.hMOnjA.hMOnjA{padding:1.25rem;width:80%;}} @media only screen and (min-width:992px){} @media only screen and (max-width:991px){.hMOnjA.hMOnjA.hMOnjA{padding-top:10%;}}.kjoaMw.kjoaMw.kjoaMw{position:relative;height:auto;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;width:80%;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;} @media only screen and (min-width:992px){.kjoaMw.kjoaMw.kjoaMw{padding:2.5rem 0 2.5rem 0;width:80%;height:100%;}} @media only screen and (min-width:992px){} @media only screen and (max-width:991px){.kjoaMw.kjoaMw.kjoaMw{padding-top:10%;}}.isymNp.isymNp.isymNp{position:relative;height:auto;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;width:80%;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;} @media only screen and (min-width:992px){.isymNp.isymNp.isymNp{padding:0.625rem;width:80%;min-height:28rem;}} @media only screen and (min-width:992px){} @media only screen and (max-width:991px){.isymNp.isymNp.isymNp{padding-top:10%;padding-bottom:10%;}}.dQbWuQ.dQbWuQ.dQbWuQ{position:relative;height:auto;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;width:80%;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;} @media only screen and (min-width:992px){.dQbWuQ.dQbWuQ.dQbWuQ{padding:5rem 0rem;width:80%;}} @media only screen and (min-width:992px){} @media only screen and (max-width:991px){.dQbWuQ.dQbWuQ.dQbWuQ{padding-top:10%;padding-bottom:2.5rem;}} /* sc-component-id: HeaderPageWrapper__Wrapper-ifmlao-0 */ .jTXMWa{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;width:100%;} @media all and (-ms-high-contrast:none),(-ms-high-contrast:active){.jTXMWa{display:block;}} @media only screen and (min-width:992px){.jTXMWa{overflow-y:auto;overflow-x:hidden;-webkit-overflow-scrolling:touch;}} @media only screen and (max-width:991px){.jTXMWa{background:transparent;overflow:visible;}} /* sc-component-id: HeaderPageWrapper__Container-ifmlao-2 */ .fzmpPG{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;-webkit-flex:1 1 100%;-ms-flex:1 1 100%;flex:1 1 100%;} @media all and (-ms-high-contrast:none),(-ms-high-contrast:active){.fzmpPG{min-height:65vh;}} @media only screen and (max-width:991px){.fzmpPG.fzmpPG.fzmpPG{overflow-y:auto;overflow-x:hidden;-webkit-overflow-scrolling:touch;}} /* sc-component-id: SubBlockPromoCard__Wrapper-ltk4k-0 */ .kZiBws{margin:0 auto;position:relative;max-width:22.5rem;height:32rem;border-radius:0.0625rem;background-color:#ffffff;box-shadow:0 0.125rem 0.375rem 0 rgba(0,0,0,0.1);} .kZiBws:hover{outline:1px solid #72246c;background-color:#f7f7f7;} /* sc-component-id: SubBlockPromoCard__WrapperCardLink-ltk4k-1 */ .euOxT{-webkit-text-decoration:none !important;text-decoration:none !important;} /* sc-component-id: SubBlockPromoCard__StyledImage-ltk4k-2 */ .bicNgE{position:relative;max-width:100%;overflow:hidden;height:auto;} /* sc-component-id: SubBlockPromoCard__StyledHeading-ltk4k-3 */ .ewumrY{width:15.75rem;height:2.75rem;color:#282937;font-size:1.5rem;font-weight:400;vertical-align:middle;line-height:0.114375rem;} /* sc-component-id: SubBlockPromoCard__StyledPromoCardHeader-ltk4k-4 */ .hivanK{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;text-align:center;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;margin:1.5rem 0 1.875rem 0;} /* sc-component-id: SubBlockPromoCard__StyledDivider-ltk4k-5 */ .gHmBGB{margin:0 1.25rem 1.25rem 1.25rem !important;} /* sc-component-id: SubBlockPromoCard__MarkupWrapper-ltk4k-6 */ .eOPymu{height:7.5rem overflow:hidden;} /* sc-component-id: SubBlockPromoCard__StyledDescription-ltk4k-7 */ .eLKJPT{position:relative;margin:0 1.625rem 0 1.625rem;font-family:Roboto;font-size:1rem;color:#282937;text-align:center;font-weight:300;line-height:0.09375rem;} /* sc-component-id: BlockPromoCard__StyledColumnCard-fx7if-0 */ @media (min-width:360px) and (max-width:767px){.yZqrV.yZqrV.yZqrV{padding-left:0 !important;padding-right:0 !important;}} /* sc-component-id: BlockPromoCard__StyledContainer-fx7if-1 */ .ccmzLS{margin:0 auto;} @media only screen and (max-width:991px){.ccmzLS{overflow:hidden;position:relative;}} /* sc-component-id: BlockPromoCard__StyledHeaderContainer-fx7if-2 */ .goJVlB{margin:0 auto;color:#282937;} /* sc-component-id: BlockPromoCard__StyledButtonWrapper-fx7if-3 */ .lbFQom{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;margin-top:2rem;-webkit-box-pack:center;-webkit-justify-content:center;-ms-flex-pack:center;justify-content:center;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;} /* sc-component-id: BlockPromoCard__StyledButtonLink-fx7if-4 */ .hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm{padding:0.5rem 1.25rem;margin-bottom:3.75rem;} .hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm:hover.BlockPromoCard__StyledButtonLink-fx7if-4.hyUwbm.hyUwbm.hyUwbm.hyUwbm:hover.BlockPromoCard__StyledButtonLink-fx7if-4.hyUwbm.hyUwbm.hyUwbm.hyUwbm:hover.BlockPromoCard__StyledButtonLink-fx7if-4.hyUwbm.hyUwbm.hyUwbm.hyUwbm:hover.BlockPromoCard__StyledButtonLink-fx7if-4.hyUwbm.hyUwbm.hyUwbm.hyUwbm:hover,.hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm:focus.hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm:focus.hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm:focus.hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm:focus.hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm:focus{background-color:#ffffff;color:#9a205f;} .hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm:hover.BlockPromoCard__StyledButtonLink-fx7if-4.hyUwbm.hyUwbm.hyUwbm.hyUwbm:hover.BlockPromoCard__StyledButtonLink-fx7if-4.hyUwbm.hyUwbm.hyUwbm.hyUwbm:hover.BlockPromoCard__StyledButtonLink-fx7if-4.hyUwbm.hyUwbm.hyUwbm.hyUwbm:hover.BlockPromoCard__StyledButtonLink-fx7if-4.hyUwbm.hyUwbm.hyUwbm.hyUwbm:hover,.hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm:focus.hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm:focus.hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm:focus.hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm:focus.hyUwbm.hyUwbm.hyUwbm.hyUwbm.hyUwbm:focus{border:0.0625rem solid #9a205f;} /* sc-component-id: BlockPromoCard__StyledParagraph-fx7if-5 */ .iKwfWq{font-size:1.125rem;font-weight:300;text-align:center;} @media only screen and (min-width:992px){.iKwfWq{margin-bottom:3rem !important;}} @media only screen and (max-width:991px){.iKwfWq{margin-bottom:1.25rem !important;}} /* sc-component-id: BlockPromoCard__StyledHeading-fx7if-6 */ .dpAOzf{font-size:2rem;font-weight:300;text-align:center;} @media only screen and (min-width:992px){.dpAOzf{margin:10rem 0 1.5rem 0 !important;}} /* sc-component-id: HelpSection__StyledIcon-sc-1xadajt-0 */ .bIAvYv{margin-right:0.5rem;-webkit-align-self:center;-ms-flex-item-align:center;align-self:center;display:-webkit-inline-box;display:-webkit-inline-flex;display:-ms-inline-flexbox;display:inline-flex;width:1rem;height:1rem;} /* sc-component-id: HelpSection__StyledLabeledIcon-sc-1xadajt-2 */ .cPZQxX.cPZQxX.cPZQxX.cPZQxX{display:-webkit-inline-box;display:-webkit-inline-flex;display:-ms-inline-flexbox;display:inline-flex;color:#282937;font-size:0.75rem;font-weight:500;line-height:1.5;-webkit-letter-spacing:0.01375rem;-moz-letter-spacing:0.01375rem;-ms-letter-spacing:0.01375rem;letter-spacing:0.01375rem;} /* sc-component-id: HelpSection__StyledExtraInfo-sc-1xadajt-3 */ .cIzkMP{margin-bottom:1rem;margin-left:1.5rem;color:#282937;font-size:0.75rem;font-weight:300;line-height:1.5;-webkit-letter-spacing:0.01375rem;-moz-letter-spacing:0.01375rem;-ms-letter-spacing:0.01375rem;letter-spacing:0.01375rem;} /* sc-component-id: sc-global-3440618253 */ @page{size:A4;margin:0;} html{line-height:1.15;-webkit-text-size-adjust:100%;} body{margin:0;} h1{font-size:2em;margin:0.67em 0;} hr{box-sizing:content-box;height:0;overflow:visible;} pre{font-family:monospace,monospace;font-size:1em;} a{background-color:transparent;} abbr[title]{border-bottom:none;-webkit-text-decoration:underline;text-decoration:underline;-webkit-text-decoration:underline dotted;text-decoration:underline dotted;} b,strong{font-weight:bolder;} code,kbd,samp{font-family:monospace,monospace;font-size:1em;} small{font-size:80%;} sub,sup{font-size:75%;line-height:0;position:relative;vertical-align:baseline;} sub{bottom:-0.25em;} sup{top:-0.5em;} img{border-style:none;} button,input,optgroup,select,textarea{font-family:inherit;font-size:100%;line-height:1.15;margin:0;} button,input{overflow:visible;} button,select{text-transform:none;} button,[type="button"],[type="reset"],[type="submit"]{-webkit-appearance:button;} button::-moz-focus-inner,[type="button"]::-moz-focus-inner,[type="reset"]::-moz-focus-inner,[type="submit"]::-moz-focus-inner{border-style:none;padding:0;} button:-moz-focusring,[type="button"]:-moz-focusring,[type="reset"]:-moz-focusring,[type="submit"]:-moz-focusring{outline:1px dotted ButtonText;} fieldset{padding:0.35em 0.75em 0.625em;} legend{box-sizing:border-box;color:inherit;display:table;max-width:100%;padding:0;white-space:normal;} progress{vertical-align:baseline;} textarea{overflow:auto;} [type="checkbox"],[type="radio"]{box-sizing:border-box;padding:0;} [type="number"]::-webkit-inner-spin-button,[type="number"]::-webkit-outer-spin-button{height:auto;} [type="search"]{-webkit-appearance:textfield;outline-offset:-2px;} [type="search"]::-webkit-search-decoration{-webkit-appearance:none;} ::-webkit-file-upload-button{-webkit-appearance:button;font:inherit;} details{display:block;} summary{display:list-item;} template{display:none;} [hidden]{display:none;} html{box-sizing:border-box;font-size:16px !important;} #root{color:#282937;font-family:Roboto,Arial,Helvetica,sans-serif;font-size:1.125rem;margin:0;line-height:1.33;padding:0;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;} #root .ui,#root h1,#root h2,#root h3,#root h4,#root h5,#root h6{font-family:Roboto,Arial,Helvetica,sans-serif;} #root{min-height:100%;height:1px;display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-flex-direction:column;-ms-flex-direction:column;flex-direction:column;} *,*:before,*:after{box-sizing:inherit;} strong{font-weight:700;} @media print{html,body{width:210mm;height:auto !important;}.ui.container{width:700px;margin-right:auto!important;margin-left:auto!important;}#root{display:block !important;height:auto !important;}body.with-print *:not(.printable){visibility:hidden;}.printable *{visibility:visible !important;}} /* sc-component-id: StickyLogInRegisterFooter__StyledContainer-sc-1ptb3c8-0 */ .fcWONh{position:fixed;bottom:0;left:0;z-index:109;width:100vw;background-color:rgba(255,255,255,0.97);opacity:0.9;-webkit-backdrop-filter:blur(0.1875rem);backdrop-filter:blur(0.1875rem);} /* sc-component-id: StickyLogInRegisterFooter__Wrapper-sc-1ptb3c8-1 */ .fIOsV{display:-webkit-box;display:-webkit-flex;display:-ms-flexbox;display:flex;-webkit-box-pack:justify;-webkit-justify-content:space-between;-ms-flex-pack:justify;justify-content:space-between;-webkit-align-items:center;-webkit-box-align:center;-ms-flex-align:center;align-items:center;height:3.75rem;} .fIOsV p{margin-bottom:0;line-height:1.33;} /* sc-component-id: StickyLogInRegisterFooter__StyledLogInRegisterButtons-sc-1ptb3c8-2 */ .hvDQHH{width:22.5rem;} @media only screen and (min-width:992px){.hvDQHH button{max-width:10.625rem;}} .hvDQHH button:first-child{margin-right:1.25rem;} @media only screen and (max-width:991px){.hvDQHH{width:100%;}} /* sc-component-id: PageStaticLanding__StyledFooter-qf46j4-0 */ .ivWiD::after{display:block;content:'';height:3.75rem;} /* sc-component-id: PageStaticLanding__StyledDiv-qf46j4-1 */ @media only screen and (min-width:992px){.dMERxa{height:0.0625rem;min-height:100%;}} /* sc-component-id: PageStaticLanding__StyledSubFooter-qf46j4-2 */ .kAyTjG{box-sizing:border-box;width:70.1875rem;margin:0 auto;padding-left:0;padding-right:0;} @media only screen and (max-width:991px){.kAyTjG{width:100%;padding-left:1.3125rem;padding-right:1.3125rem;}} /* sc-component-id: PageStaticLanding__StyledHelpSection-qf46j4-3 */ .kfnphv{margin:1.5rem 0 3.5rem;} /* sc-component-id: PageStaticLanding__StyledDivider-qf46j4-4 */ .kkEVDw{margin-top:0;}</style></head><body id="main-body"><noscript>You need to enable JavaScript to run this app.</noscript><div id="root"><div class="PageStaticLanding__StyledDiv-qf46j4-1 dMERxa"><div class="HeaderPageWrapper__Wrapper-ifmlao-0 jTXMWa"><div></div><div></div><div id="mainContent" tabindex="0" class="HeaderPageWrapper__Container-ifmlao-2 fzmpPG"><div data-bg-color="" data-full-page-pagination="false" data-image-src="//images.ctfassets.net/rb9cdnjh59cm/TF64WQVJ4AIcALkx7zRiM/a107d21e9e005310c5fb304737bcc8b6/2302-106059_SFD_AboutPage_HeaderImage_031723.jpg?fm=webP" data-block-style="contentAndProductPromotionBlock" style="height:auto" data-testid="block-contentAndProductPromotionBlock-1ujuYCWKUjeXNo0IRQXeOM" data-is-in-header-static-landing="false" class="BlockBackgroundDecorator__StyledBlockContainer-kbet2y-0 hlpDF"><div data-block-style="contentAndProductPromotionBlock" data-full-page-pagination="false" no-product-or-content-with-image="1" is-image="1" data-is-in-header-static-landing="false" class="ui container BlockBackgroundDecorator__StyledContainer-kbet2y-2 cEtQgP"><div class="BlockContentProductPromotion__Wrapper-sc-1o1j7zt-0 jhMKsG"><div class="ResponsiveHelpers__StyledOnlyDesktopCSS-r5e63t-1 icbKcQ"><div class="ui stackable grid Grid__StyledSemanticGrid-sc-186pega-0 UQnmq BlockContentProductPromotion__StyledGrid-sc-1o1j7zt-2 kglMef"><div style="padding:0" class="middle aligned two column row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb"><div is-left-aligned="1" no-product-with-image="1" style="display:flex;justify-content:center" class="left aligned left floated seven wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockContentProductPromotion__StyledGridColumn-sc-1o1j7zt-3 jsLUzF"><div tabindex="0" class="BlockContentProductPromotion__StyledHeaderDescription-sc-1o1j7zt-5 exndgV"><h1 data-is-single-column="false" tabindex="0" class="BlockContentProductPromotion__StyledHeading-sc-1o1j7zt-6 jozDEE"><p>About us</p></h1><div class="BlockContentProductPromotion__StyledButtonWrapper-sc-1o1j7zt-8 gyTLIA"><a tabindex="0" href="#MeettheAICPA&CIMAleadershipteam" data-testid="button-product-promo-block" class="Button__StyledButton-rgkmi4-0 fhiHQG BlockContentProductPromotion__StyledButtonLink-sc-1o1j7zt-1 eNEHrS"><span>Let's get to know each other.</span></a></div></div></div><div is-left-aligned="1" no-product-with-image="1" style="display:flex" class="right floated eight wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockContentProductPromotion__StyledGridColumnForImage-sc-1o1j7zt-4 cKQGMJ"><div class="ResponsiveHelpers__StyledOnlyDesktopCSS-r5e63t-1 icbKcQ BlockContentProductPromotion__StyledOnlyDesktop-sc-1o1j7zt-13 kPsVdZ"><img alt="" src="//images.ctfassets.net/rb9cdnjh59cm/TF64WQVJ4AIcALkx7zRiM/a107d21e9e005310c5fb304737bcc8b6/2302-106059_SFD_AboutPage_HeaderImage_031723.jpg?fm=webP&fit=thumb&w=955&h=448" style="display:block;object-fit:cover" tabindex="0" loading="lazy" class="BlockContentProductPromotion__Image-sc-1o1j7zt-12 hSBpRS"/></div></div></div></div></div><div class="ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"><div is-three-and-more="0" class="ui stackable grid Grid__StyledSemanticGrid-sc-186pega-0 UQnmq BlockContentProductPromotion__StyledGrid-sc-1o1j7zt-2 kglMef"><div style="padding:0;display:flex;flex-direction:column" class="middle aligned two column row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb"><div style="display:flex;justify-content:center" is-three-and-more="0" data-full-page-pagination="0" class="left aligned left floated seven wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockContentProductPromotion__StyledGridColumn-sc-1o1j7zt-3 fsdiuh"><div class="BlockContentProductPromotion__StyledHeaderDescription-sc-1o1j7zt-5 exndgV"><h1 data-is-single-column="false" tabindex="0" class="BlockContentProductPromotion__StyledHeading-sc-1o1j7zt-6 jozDEE"><p>About us</p></h1><div class="BlockContentProductPromotion__StyledButtonWrapper-sc-1o1j7zt-8 gyTLIA"><a tabindex="0" href="#MeettheAICPA&CIMAleadershipteam" data-testid="button-product-promo-block" class="Button__StyledButton-rgkmi4-0 fhiHQG BlockContentProductPromotion__StyledButtonLink-sc-1o1j7zt-1 eNEHrS"><span>Let's get to know each other.</span></a></div></div></div><div class="right floated column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm"><div class="ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"><img alt="" src="//images.ctfassets.net/rb9cdnjh59cm/TF64WQVJ4AIcALkx7zRiM/a107d21e9e005310c5fb304737bcc8b6/2302-106059_SFD_AboutPage_HeaderImage_031723.jpg?fm=webP&fit=thumb&w=375&h=400" loading="lazy" class="BlockContentProductPromotion__Image-sc-1o1j7zt-12 hSBpRS"/></div></div></div></div></div><div class="row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"></div></div></div></div><div data-bg-color="#efefef" data-full-page-pagination="false" data-image-src="//images.ctfassets.net/rb9cdnjh59cm/8hVd25eEXKOMdrOBUerHs/ed747ee4e095dd2e4652f88de46f2f95/OurPromise.jpg?fm=webP" data-block-style="contentAndProductPromotionBlock" style="height:auto" data-testid="block-contentAndProductPromotionBlock-5uYa6VRS0YZTMoFdctXxKO" data-is-in-header-static-landing="false" class="BlockBackgroundDecorator__StyledBlockContainer-kbet2y-0 ilQHmM"><div data-block-style="contentAndProductPromotionBlock" data-full-page-pagination="false" no-product-or-content-with-image="1" is-image="1" data-is-in-header-static-landing="false" class="ui container BlockBackgroundDecorator__StyledContainer-kbet2y-2 cEtQgP"><div class="BlockContentProductPromotion__Wrapper-sc-1o1j7zt-0 jhMKsG"><div class="ResponsiveHelpers__StyledOnlyDesktopCSS-r5e63t-1 icbKcQ"><div class="ui stackable grid Grid__StyledSemanticGrid-sc-186pega-0 UQnmq BlockContentProductPromotion__StyledGrid-sc-1o1j7zt-2 kglMef"><div style="padding:0" class="middle aligned two column row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb"><div is-left-aligned="0" no-product-with-image="1" style="display:flex" class="right floated eight wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockContentProductPromotion__StyledGridColumnForImage-sc-1o1j7zt-4 cKQGMJ"><div class="ResponsiveHelpers__StyledOnlyDesktopCSS-r5e63t-1 icbKcQ BlockContentProductPromotion__StyledOnlyDesktop-sc-1o1j7zt-13 kPsVdZ"><img alt="" src="//images.ctfassets.net/rb9cdnjh59cm/8hVd25eEXKOMdrOBUerHs/ed747ee4e095dd2e4652f88de46f2f95/OurPromise.jpg?fm=webP&fit=thumb&w=955&h=448" style="display:block;object-fit:cover" tabindex="0" loading="lazy" class="BlockContentProductPromotion__Image-sc-1o1j7zt-12 hSBpRS"/></div></div><div is-left-aligned="0" no-product-with-image="1" style="display:flex;justify-content:center" class="left aligned right floated seven wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockContentProductPromotion__StyledGridColumn-sc-1o1j7zt-3 kmrNOh"><div tabindex="0" class="BlockContentProductPromotion__StyledHeaderDescription-sc-1o1j7zt-5 koNrKI"><h2 data-is-single-column="false" tabindex="0" class="BlockContentProductPromotion__StyledHeading-sc-1o1j7zt-6 eUgOcK"><p>Our purpose — and our promise</p></h2><div tabindex="0" class="BlockContentProductPromotion__StyledParagraph-sc-1o1j7zt-7 hRfJqY"><p>We exist to empower trust, opportunity and prosperity for individuals, organizations and economies around the globe. Wherever you are and whatever your role in accounting and finance, we’ll help you evolve and excel.</p></div><div class="BlockContentProductPromotion__StyledButtonWrapper-sc-1o1j7zt-8 gyTLIA"></div></div></div></div></div></div><div class="ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"><div is-three-and-more="0" class="ui stackable grid Grid__StyledSemanticGrid-sc-186pega-0 UQnmq BlockContentProductPromotion__StyledGrid-sc-1o1j7zt-2 kglMef"><div style="padding:0;display:flex;flex-direction:column" class="middle aligned two column row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb"><div style="display:flex;justify-content:center" is-three-and-more="0" data-full-page-pagination="0" class="left aligned left floated seven wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockContentProductPromotion__StyledGridColumn-sc-1o1j7zt-3 fsdiuh"><div class="BlockContentProductPromotion__StyledHeaderDescription-sc-1o1j7zt-5 koNrKI"><h2 data-is-single-column="false" tabindex="0" class="BlockContentProductPromotion__StyledHeading-sc-1o1j7zt-6 eUgOcK"><p>Our purpose — and our promise</p></h2><div tabindex="0" class="BlockContentProductPromotion__StyledParagraph-sc-1o1j7zt-7 hRfJqY"><p>We exist to empower trust, opportunity and prosperity for individuals, organizations and economies around the globe. Wherever you are and whatever your role in accounting and finance, we’ll help you evolve and excel.</p></div><div class="BlockContentProductPromotion__StyledButtonWrapper-sc-1o1j7zt-8 gyTLIA"></div></div></div><div class="right floated column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm"><div class="ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"><img alt="" src="//images.ctfassets.net/rb9cdnjh59cm/8hVd25eEXKOMdrOBUerHs/ed747ee4e095dd2e4652f88de46f2f95/OurPromise.jpg?fm=webP&fit=thumb&w=375&h=400" loading="lazy" class="BlockContentProductPromotion__Image-sc-1o1j7zt-12 hSBpRS"/></div></div></div></div></div><div class="row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"></div></div></div></div><div data-bg-color="#ffffff" data-full-page-pagination="false" data-image-src="" data-block-style="promoCards" style="height:auto" data-testid="block-promoCards-4MdHo0geSIyMA7iu73RNeD" data-is-in-header-static-landing="false" class="BlockBackgroundDecorator__StyledBlockContainer-kbet2y-0 hGSfUV"><div data-block-style="promoCards" data-full-page-pagination="false" no-product-or-content-with-image="0" is-image="0" data-is-in-header-static-landing="false" class="ui container BlockBackgroundDecorator__StyledContainer-kbet2y-2 hMOnjA"><div class="BlockPromoCard__StyledContainer-fx7if-1 ccmzLS"><div class="BlockPromoCard__StyledHeaderContainer-fx7if-2 goJVlB"><h2 tabindex="0" class="BlockPromoCard__StyledHeading-fx7if-6 dpAOzf">How we work to shape the profession</h2><div tabindex="0" class="BlockPromoCard__StyledParagraph-fx7if-5 iKwfWq">Small steps can lead to big change.</div></div><div data-testid="content-card-items" class="ui stackable grid"><div class="centered equal width row"><div class="column BlockPromoCard__StyledColumnCard-fx7if-0 yZqrV"><a class="Link__StyledLink-x9w0a8-0 kiyDoY SubBlockPromoCard__WrapperCardLink-ltk4k-1 euOxT" type="inlineLink" href="/about/landing/about"><div data-testid="sbpc-7yioRfJJbAbkjAuubM7i9B" class="SubBlockPromoCard__Wrapper-ltk4k-0 kZiBws"><img tabindex="0" src="//images.ctfassets.net/rb9cdnjh59cm/5lmdnrz6GkAUZCz7egQfPd/62a5d1c96f6fcfd453d748ce71866dfb/GettyImages-1334323286.jpg?fm=webP&fit=fill&w=360&q=95" alt="images" loading="lazy" width="2000" height="1000" class="SubBlockPromoCard__StyledImage-ltk4k-2 bicNgE"/><div class="SubBlockPromoCard__StyledPromoCardHeader-ltk4k-4 hivanK"><h2 class="SubBlockPromoCard__StyledHeading-ltk4k-3 ewumrY"><p>Our mission</p></h2></div><div class="ui divider SubBlockPromoCard__StyledDivider-ltk4k-5 gHmBGB"></div><div class="SubBlockPromoCard__MarkupWrapper-ltk4k-6 eOPymu"><div class="SubBlockPromoCard__StyledDescription-ltk4k-7 eLKJPT"><p>To drive accounting and finance into the future by giving you the support, skills and insights to meet the demands of a constantly changing world.</p></div></div></div></a></div><div class="column BlockPromoCard__StyledColumnCard-fx7if-0 yZqrV"><a href="https://www.aicpa-cima.com/topic/people-leadership-and-advancement/diversity-equity-and-inclusion" class="Link__StyledExternalLink-x9w0a8-1 nXRLZ SubBlockPromoCard__WrapperCardLink-ltk4k-1 euOxT" data-testid="external-link-undefined" rel="noopener noreferrer" type="inlineLink" target="_blank"><div data-testid="sbpc-2NppkaJ9aDUr1PCg7FdxlQ" class="SubBlockPromoCard__Wrapper-ltk4k-0 kZiBws"><img tabindex="0" src="//images.ctfassets.net/rb9cdnjh59cm/7HOOJaEajO1jfdWDGhfRX3/0653f2d57b9b7c35bd3aed11786e45a8/2011-01340_D_I_Women_and_YCPA_on_RAVE_Supporting_Images_FINAL_37.jpg?fm=webP&fit=fill&w=360&q=95" alt="images" loading="lazy" width="2000" height="1000" class="SubBlockPromoCard__StyledImage-ltk4k-2 bicNgE"/><div class="SubBlockPromoCard__StyledPromoCardHeader-ltk4k-4 hivanK"><h2 class="SubBlockPromoCard__StyledHeading-ltk4k-3 ewumrY"><p>Our commitment to DEI</p></h2></div><div class="ui divider SubBlockPromoCard__StyledDivider-ltk4k-5 gHmBGB"></div><div class="SubBlockPromoCard__MarkupWrapper-ltk4k-6 eOPymu"><div class="SubBlockPromoCard__StyledDescription-ltk4k-7 eLKJPT"><p>To ensure individuals of every background can unlock the same opportunities, and to help organizations understand that diversity is good for business.</p></div></div></div></a></div><div class="column BlockPromoCard__StyledColumnCard-fx7if-0 yZqrV"><a class="Link__StyledLink-x9w0a8-0 kiyDoY SubBlockPromoCard__WrapperCardLink-ltk4k-1 euOxT" type="inlineLink" href="/about/landing/about"><div data-testid="sbpc-6SIIXpU5yor2jQhExg4KAh" class="SubBlockPromoCard__Wrapper-ltk4k-0 kZiBws"><img tabindex="0" src="//images.ctfassets.net/rb9cdnjh59cm/81qg8QtNNX3M4nikCPLtB/dda57e02a32425d8a570d7da8df04fcc/165_Discussing_new_marketing_strategy_-_1178451455.jpg?fm=webP&fit=fill&w=360&q=95" alt="images" loading="lazy" width="2000" height="1000" class="SubBlockPromoCard__StyledImage-ltk4k-2 bicNgE"/><div class="SubBlockPromoCard__StyledPromoCardHeader-ltk4k-4 hivanK"><h2 class="SubBlockPromoCard__StyledHeading-ltk4k-3 ewumrY"><p>Our strategy</p></h2></div><div class="ui divider SubBlockPromoCard__StyledDivider-ltk4k-5 gHmBGB"></div><div class="SubBlockPromoCard__MarkupWrapper-ltk4k-6 eOPymu"><div class="SubBlockPromoCard__StyledDescription-ltk4k-7 eLKJPT"><p>To give you the tools to clarify complexity, anticipate risk and develop a rewarding career, and to strengthen and foster trust in our dynamic field.</p></div></div></div></a></div></div></div><div class="BlockPromoCard__StyledButtonWrapper-fx7if-3 lbFQom"><a tabindex="0" bordered="bordered" data-testid="button-product-promo-block" variant="secondary" class="Button__StyledButton-rgkmi4-0 eCcjFD BlockPromoCard__StyledButtonLink-fx7if-4 hyUwbm" href="/about/landing/purpose-in-action"><span>Learn more about what we do </span></a></div></div></div></div><div data-bg-color="#efefef" data-full-page-pagination="false" data-image-src="//images.ctfassets.net/rb9cdnjh59cm/7niwHi2Ulh6kO5Q86QgwuT/e731b5aea5c165032914c06c33156a1c/OurHistory.jpg?fm=webP" data-block-style="contentAndProductPromotionBlock" style="height:auto" data-testid="block-contentAndProductPromotionBlock-2mCegYkURtjycZduy63Ur5" data-is-in-header-static-landing="false" class="BlockBackgroundDecorator__StyledBlockContainer-kbet2y-0 ilQHmM"><div data-block-style="contentAndProductPromotionBlock" data-full-page-pagination="false" no-product-or-content-with-image="1" is-image="1" data-is-in-header-static-landing="false" class="ui container BlockBackgroundDecorator__StyledContainer-kbet2y-2 cEtQgP"><div class="BlockContentProductPromotion__Wrapper-sc-1o1j7zt-0 jhMKsG"><div class="ResponsiveHelpers__StyledOnlyDesktopCSS-r5e63t-1 icbKcQ"><div class="ui stackable grid Grid__StyledSemanticGrid-sc-186pega-0 UQnmq BlockContentProductPromotion__StyledGrid-sc-1o1j7zt-2 kglMef"><div style="padding:0" class="middle aligned two column row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb"><div is-left-aligned="1" no-product-with-image="1" style="display:flex;justify-content:center" class="left aligned left floated seven wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockContentProductPromotion__StyledGridColumn-sc-1o1j7zt-3 jsLUzF"><div tabindex="0" class="BlockContentProductPromotion__StyledHeaderDescription-sc-1o1j7zt-5 koNrKI"><h2 data-is-single-column="false" tabindex="0" class="BlockContentProductPromotion__StyledHeading-sc-1o1j7zt-6 eUgOcK"><p>Our history — and your future</p></h2><div tabindex="0" class="BlockContentProductPromotion__StyledParagraph-sc-1o1j7zt-7 hRfJqY"><p>The American Institute of CPAs® (AICPA) and its predecessors have served the public interest for 137 years. The Chartered Institute of Management Accountants® (CIMA) was founded in 1919 and has helped shaped the profession for over a century. In 2017, we came together as AICPA & CIMA to forge a powerful international alliance that promotes accounting and finance in every corner of the world.</p><p>Today, we serve 597,000 members, candidates and registrants in 188 countries and territories. By providing exclusive guidance and specialized resources — including prestigious designations, certifications and credentials — we empower you to create an even brighter tomorrow, both for yourself and for the profession.</p><p></p></div><div class="BlockContentProductPromotion__StyledButtonWrapper-sc-1o1j7zt-8 gyTLIA"></div></div></div><div is-left-aligned="1" no-product-with-image="1" style="display:flex" class="right floated eight wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockContentProductPromotion__StyledGridColumnForImage-sc-1o1j7zt-4 cKQGMJ"><div class="ResponsiveHelpers__StyledOnlyDesktopCSS-r5e63t-1 icbKcQ BlockContentProductPromotion__StyledOnlyDesktop-sc-1o1j7zt-13 kPsVdZ"><img alt="" src="//images.ctfassets.net/rb9cdnjh59cm/7niwHi2Ulh6kO5Q86QgwuT/e731b5aea5c165032914c06c33156a1c/OurHistory.jpg?fm=webP&fit=thumb&w=955&h=448" style="display:block;object-fit:cover" tabindex="0" loading="lazy" class="BlockContentProductPromotion__Image-sc-1o1j7zt-12 hSBpRS"/></div></div></div></div></div><div class="ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"><div is-three-and-more="0" class="ui stackable grid Grid__StyledSemanticGrid-sc-186pega-0 UQnmq BlockContentProductPromotion__StyledGrid-sc-1o1j7zt-2 kglMef"><div style="padding:0;display:flex;flex-direction:column" class="middle aligned two column row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb"><div style="display:flex;justify-content:center" is-three-and-more="0" data-full-page-pagination="0" class="left aligned left floated seven wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockContentProductPromotion__StyledGridColumn-sc-1o1j7zt-3 fsdiuh"><div class="BlockContentProductPromotion__StyledHeaderDescription-sc-1o1j7zt-5 koNrKI"><h2 data-is-single-column="false" tabindex="0" class="BlockContentProductPromotion__StyledHeading-sc-1o1j7zt-6 eUgOcK"><p>Our history — and your future</p></h2><div tabindex="0" class="BlockContentProductPromotion__StyledParagraph-sc-1o1j7zt-7 hRfJqY"><p>The American Institute of CPAs® (AICPA) and its predecessors have served the public interest for 137 years. The Chartered Institute of Management Accountants® (CIMA) was founded in 1919 and has helped shaped the profession for over a century. In 2017, we came together as AICPA & CIMA to forge a powerful international alliance that promotes accounting and finance in every corner of the world.</p><p>Today, we serve 597,000 members, candidates and registrants in 188 countries and territories. By providing exclusive guidance and specialized resources — including prestigious designations, certifications and credentials — we empower you to create an even brighter tomorrow, both for yourself and for the profession.</p><p></p></div><div class="BlockContentProductPromotion__StyledButtonWrapper-sc-1o1j7zt-8 gyTLIA"></div></div></div><div class="right floated column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm"><div class="ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"><img alt="" src="//images.ctfassets.net/rb9cdnjh59cm/7niwHi2Ulh6kO5Q86QgwuT/e731b5aea5c165032914c06c33156a1c/OurHistory.jpg?fm=webP&fit=thumb&w=375&h=400" loading="lazy" class="BlockContentProductPromotion__Image-sc-1o1j7zt-12 hSBpRS"/></div></div></div></div></div><div class="row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"></div></div></div></div><div data-bg-color="#ffffff" data-full-page-pagination="false" data-image-src="" data-block-style="longFormBlock" style="height:auto" data-testid="block-longFormBlock-2td9WwZ58gAUfDBGs4HNFL" id="MeettheAICPA&CIMAleadershipteam" data-is-in-header-static-landing="false" class="BlockBackgroundDecorator__StyledBlockContainer-kbet2y-0 hGSfUV"><div data-block-style="longFormBlock" data-full-page-pagination="false" no-product-or-content-with-image="0" is-image="0" data-is-in-header-static-landing="false" class="ui container BlockBackgroundDecorator__StyledContainer-kbet2y-2 kjoaMw"><div class="BlockLongForm__StyledImageDiv-xot7vr-5 eXZyCo"></div><div data-is-bg-dark="false" data-is-single-column="true" class="BlockLongForm__StyledHeaderDescription-xot7vr-6 knGoPZ"></div></div></div><div data-bg-color="#efefef" data-full-page-pagination="false" data-image-src="" data-block-style="contentAndProductPromotionBlock" style="height:auto" data-testid="block-contentAndProductPromotionBlock-6quoJTF9NZ5DSdf41bSxlL" data-is-in-header-static-landing="false" class="BlockBackgroundDecorator__StyledBlockContainer-kbet2y-0 ilQHmM"><div data-block-style="contentAndProductPromotionBlock" data-full-page-pagination="false" no-product-or-content-with-image="0" is-image="0" data-is-in-header-static-landing="false" class="ui container BlockBackgroundDecorator__StyledContainer-kbet2y-2 isymNp"><div class="BlockContentProductPromotion__Wrapper-sc-1o1j7zt-0 jhMKsG"><div class="ResponsiveHelpers__StyledOnlyDesktopCSS-r5e63t-1 icbKcQ"><div is-three-and-more="0" class="ui stackable grid Grid__StyledSemanticGrid-sc-186pega-0 UQnmq BlockContentProductPromotion__StyledGrid-sc-1o1j7zt-2 kglMef"><div style="padding:0;display:flex;flex-direction:column" class="centered middle aligned one column row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb"><div style="display:flex;justify-content:center" is-three-and-more="0" data-full-page-pagination="0" class="center aligned eleven wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockContentProductPromotion__StyledGridColumn-sc-1o1j7zt-3 fsdiuh"><div class="BlockContentProductPromotion__StyledHeaderDescription-sc-1o1j7zt-5 koNrKI"><h2 data-is-single-column="true" tabindex="0" class="BlockContentProductPromotion__StyledHeading-sc-1o1j7zt-6 egfdzN"><p>Board of Directors</p></h2><div tabindex="0" class="BlockContentProductPromotion__StyledParagraph-sc-1o1j7zt-7 hRfJqY"><p>We’re governed by a board of directors and the AICPA and CIMA councils. Volunteer committees represent the interests of our membership, help maintain our standards, promote public and management accounting, and provide member services.</p></div><div class="BlockContentProductPromotion__StyledButtonWrapper-sc-1o1j7zt-8 gyTLIA"><a tabindex="0" bordered="bordered" data-testid="button-product-promo-block" variant="primary" class="Button__StyledButton-rgkmi4-0 gbqUFu BlockContentProductPromotion__StyledButtonLink-sc-1o1j7zt-1 eNEHrS" href="/resources/landing/board-of-directors"><span>Meet our board members</span></a></div></div></div></div></div></div><div class="ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"><div is-three-and-more="0" class="ui stackable grid Grid__StyledSemanticGrid-sc-186pega-0 UQnmq BlockContentProductPromotion__StyledGrid-sc-1o1j7zt-2 kglMef"><div style="padding:0;display:flex;flex-direction:column" class="centered middle aligned one column row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb"><div style="display:flex;justify-content:center" is-three-and-more="0" data-full-page-pagination="0" class="center aligned eleven wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockContentProductPromotion__StyledGridColumn-sc-1o1j7zt-3 fsdiuh"><div class="BlockContentProductPromotion__StyledHeaderDescription-sc-1o1j7zt-5 koNrKI"><h2 data-is-single-column="true" tabindex="0" class="BlockContentProductPromotion__StyledHeading-sc-1o1j7zt-6 egfdzN"><p>Board of Directors</p></h2><div tabindex="0" class="BlockContentProductPromotion__StyledParagraph-sc-1o1j7zt-7 hRfJqY"><p>We’re governed by a board of directors and the AICPA and CIMA councils. Volunteer committees represent the interests of our membership, help maintain our standards, promote public and management accounting, and provide member services.</p></div><div class="BlockContentProductPromotion__StyledButtonWrapper-sc-1o1j7zt-8 gyTLIA"><a tabindex="0" bordered="bordered" data-testid="button-product-promo-block" variant="primary" class="Button__StyledButton-rgkmi4-0 gbqUFu BlockContentProductPromotion__StyledButtonLink-sc-1o1j7zt-1 eNEHrS" href="/resources/landing/board-of-directors"><span>Meet our board members</span></a></div></div></div></div></div></div><div class="row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"></div></div></div></div><div data-bg-color="#ffffff" data-full-page-pagination="false" data-image-src="" data-block-style="accordionBlock" style="height:auto" data-testid="block-accordionBlock-2erpvoVuNpqZEUIv7IAM5i" data-is-in-header-static-landing="false" class="BlockBackgroundDecorator__StyledBlockContainer-kbet2y-0 hGSfUV"><div data-block-style="accordionBlock" data-full-page-pagination="false" no-product-or-content-with-image="0" is-image="0" data-is-in-header-static-landing="false" class="ui container BlockBackgroundDecorator__StyledContainer-kbet2y-2 dQbWuQ"><div class="ui container Container__StyledSemanticContainer-sc-1wfd2jr-0 eIVSWh BlockAccordion__MainColumn-sc-1dwkqt4-0 brvwii"><div class="ui stackable grid Grid__StyledSemanticGrid-sc-186pega-0 UQnmq BlockAccordion__StyledGrid-sc-1dwkqt4-9 hukukw"><div class="centered middle aligned row Grid__StyledSemanticGridRow-sc-186pega-1 gmgPwb"><div class="center aligned eleven wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockAccordion__StyledGridColumn-sc-1dwkqt4-1 ipMwau"><div class="BlockAccordion__StyledHeaderDescription-sc-1dwkqt4-2 bpyWDa"><h2 tabindex="0" class="BlockAccordion__StyledHeading-sc-1dwkqt4-3 dPRypK"><p>More information and resources</p></h2></div></div><div class="sixteen wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockAccordion__StyledExpandableWrapper-sc-1dwkqt4-5 dWIbXL"><div class="accordion ui"><div class="Expandable__Panel-sc-146bazl-0 eyKRTb"><div data-testid="expandable_title_1" headingText="[object Object]" class="title Expandable__AccordionTitle-sc-146bazl-1 bSdBbT"><div class="Expandable__ContentContainer-sc-146bazl-2 bivklm"><h3 tabindex="0" class="BlockAccordion__StyledAccordionTitle-sc-1dwkqt4-6 eRAdbr"><p>AICPA Governing Council</p></h3><div class="Expandable__IconContainer-sc-146bazl-3 eSYINR"><svg xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" viewBox="0 0 24 24" data-testid="landingpage-expand-icon-1" tabindex="0" class="Plus__StyledSvg-sc-1fe62x8-0 knEgnv"><circle cx="12" cy="12" r="7"></circle><path d="M5 12 H19 12 M12 5 V12 19"></path></svg></div></div></div><div index="1" data-testid="expandable_content_1" class="content"><div class="BlockAccordion__StyledContainer-sc-1dwkqt4-8 gkVeLX"><div tabindex="0" class="BlockAccordion__StyledAccordionDescription-sc-1dwkqt4-7 bkApnK"><p>Made up of approximately 265 members and representatives from every U.S. state and territory. Council meets every May and October. Regional Council meetings are held annually in March. Council determines AICPA programs and policies. </p><p>They may exercise all powers requisite for the AICPA’s purposes not inconsistent with AICPA Bylaws or member resolutions. This includes prescribing policies and procedures, and enacting resolutions upon the Board of Directors, officers, volunteer groups and staff.</p></div></div></div></div></div></div><div class="sixteen wide column Grid__StyledSemanticGridColumn-sc-186pega-2 dFLbrm BlockAccordion__StyledExpandableWrapper-sc-1dwkqt4-5 dWIbXL"><div class="accordion ui"><div class="Expandable__Panel-sc-146bazl-0 eyKRTb"><div data-testid="expandable_title_1" headingText="[object Object]" class="title Expandable__AccordionTitle-sc-146bazl-1 bSdBbT"><div class="Expandable__ContentContainer-sc-146bazl-2 bivklm"><h3 tabindex="0" class="BlockAccordion__StyledAccordionTitle-sc-1dwkqt4-6 eRAdbr"><p>CIMA Governing Council</p></h3><div class="Expandable__IconContainer-sc-146bazl-3 eSYINR"><svg xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" width="24" height="24" viewBox="0 0 24 24" data-testid="landingpage-expand-icon-1" tabindex="0" class="Plus__StyledSvg-sc-1fe62x8-0 knEgnv"><circle cx="12" cy="12" r="7"></circle><path d="M5 12 H19 12 M12 5 V12 19"></path></svg></div></div></div><div index="1" data-testid="expandable_content_1" class="content"><div class="BlockAccordion__StyledContainer-sc-1dwkqt4-8 gkVeLX"><div tabindex="0" class="BlockAccordion__StyledAccordionDescription-sc-1dwkqt4-7 bkApnK"><p>May have up to a maximum of 58 members (38 directly elected by CIMA members, 16 co-opted and four honorary officers, which includes the president, deputy president, vice president and immediate past president).</p><p>Council currently has 52 members: 37 elected, 11 co-opted and four honorary officers. Council governs CIMA and its affairs, and meets three times a year to discuss and set policy.</p><p>Various committees oversee elections, professional conduct and competence standards, and the benevolent fund.</p></div></div></div></div></div></div></div></div></div></div></div><div class="PageStaticLanding__StyledSubFooter-qf46j4-2 kAyTjG"><div class="ui divider PageStaticLanding__StyledDivider-qf46j4-4 kkEVDw"></div><div class="PageStaticLanding__StyledHelpSection-qf46j4-3 kfnphv"><div class="LabeledIcon__Wrapper-yufrs8-0 dCZtb HelpSection__StyledLabeledIcon-sc-1xadajt-2 cPZQxX" data-testid="labeled-icon-Our guarantee"><div class="ResponsiveHelpers__StyledOnlyDesktopCSS-r5e63t-1 icbKcQ"><div class="LabeledIcon__VerticallyCentered-yufrs8-1 hxTNXw"><span><img src="/dist/0ec804e373ef1f0a24093fd522150116.svg" alt="icon checkmark" class="HelpSection__StyledIcon-sc-1xadajt-0 bIAvYv"/></span><span>Our guarantee</span></div></div><div class="ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"><div class="LabeledIcon__VerticallyCentered-yufrs8-1 hxTNXw"><span><img src="/dist/0ec804e373ef1f0a24093fd522150116.svg" alt="icon checkmark" class="HelpSection__StyledIcon-sc-1xadajt-0 bIAvYv"/></span><span>Our guarantee</span></div></div></div><p class="HelpSection__StyledExtraInfo-sc-1xadajt-3 cIzkMP">Every purchase you make from the AICPA & CIMA is safe and secure. We also guarantee 100% customer satisfaction on most of our products. If you’re not satisfied with your purchase, please contact us.</p><div class="LabeledIcon__Wrapper-yufrs8-0 dCZtb HelpSection__StyledLabeledIcon-sc-1xadajt-2 cPZQxX" data-testid="labeled-icon-Our refund policy"><div class="ResponsiveHelpers__StyledOnlyDesktopCSS-r5e63t-1 icbKcQ"><div class="LabeledIcon__VerticallyCentered-yufrs8-1 hxTNXw"><span><img src="/dist/91c9e93d1d00c4cbaa2ba068cd46f5c1.svg" alt="icon-update" class="HelpSection__StyledIcon-sc-1xadajt-0 bIAvYv"/></span><span>Our refund policy</span></div></div><div class="ResponsiveHelpers__StyledOnlyMobileCSS-r5e63t-0 cFiyql"><div class="LabeledIcon__VerticallyCentered-yufrs8-1 hxTNXw"><span><img src="/dist/91c9e93d1d00c4cbaa2ba068cd46f5c1.svg" alt="icon-update" class="HelpSection__StyledIcon-sc-1xadajt-0 bIAvYv"/></span><span>Our refund policy</span></div></div></div><p class="HelpSection__StyledExtraInfo-sc-1xadajt-3 cIzkMP">To start the return process, please contact us first. View all products<!-- --> <a data-testid="about-refund-policy" class="Link__StyledLink-x9w0a8-0 kiyDoY" type="inlineLink" target="_blank" href="/help/refund-policy">eligible for refunds</a>.</p></div></div><div class="Footer__FooterContainer-sc-1jpv0wu-3 eTGGuz PageStaticLanding__StyledFooter-qf46j4-0 ivWiD"><div class="ui container"><div class="ui stackable two column grid Footer__StyledTwoColumn-sc-1jpv0wu-0 ctDXfd"><div class="column"><p data-testid="footer-text" class="Footer__StyleFooterText-sc-1jpv0wu-2 klMWNC">This site is brought to you by the Association of International Certified Professional Accountants, the global voice of the accounting and finance profession, founded by the American Institute of CPAs and The Chartered Institute of Management Accountants.</p></div><div class="column"><div class="Footer__LinkWrapper-sc-1jpv0wu-4 lfXDss"><div class="Footer__LinkContainer-sc-1jpv0wu-5 kAJwjE"><a data-testid="footer-about" class="Link__StyledLink-x9w0a8-0 eDNRTz Footer__StyledLink-sc-1jpv0wu-1 jqUBDz" type="standaloneLinkOnDarkBg" href="/about/landing/about">About<span class="Footer__StyledLinkBreak-sc-1jpv0wu-6 fFdxWF">|</span></a><a data-testid="footer-terms-and-conditions" class="Link__StyledLink-x9w0a8-0 eDNRTz Footer__StyledLink-sc-1jpv0wu-1 jqUBDz" type="standaloneLinkOnDarkBg" href="/help/terms-and-conditions">Terms & Conditions<span class="Footer__StyledLinkBreak-sc-1jpv0wu-6 fFdxWF">|</span></a><a data-testid="footer-website-accessibility" class="Link__StyledLink-x9w0a8-0 eDNRTz Footer__StyledLink-sc-1jpv0wu-1 jqUBDz" type="standaloneLinkOnDarkBg" href="/help/website-accessibility">Accessibility<span class="Footer__StyledLinkBreak-sc-1jpv0wu-6 fFdxWF">|</span></a><a data-testid="footer-privacy" class="Link__StyledLink-x9w0a8-0 eDNRTz Footer__StyledLink-sc-1jpv0wu-1 jqUBDz" type="standaloneLinkOnDarkBg" target="_blank" href="/help/privacy-policy">Privacy Policy<span class="Footer__StyledLinkBreak-sc-1jpv0wu-6 fFdxWF">|</span></a><a data-testid="footer-contact" class="Link__StyledLink-x9w0a8-0 eDNRTz Footer__StyledLink-sc-1jpv0wu-1 jqUBDz" type="standaloneLinkOnDarkBg" href="/resources/landing/contact-us">Contact<span class="Footer__StyledLinkBreak-sc-1jpv0wu-6 fFdxWF">|</span></a><a data-testid="footer-help" class="Link__StyledLink-x9w0a8-0 eDNRTz Footer__StyledLink-sc-1jpv0wu-1 jqUBDz" type="standaloneLinkOnDarkBg" href="/help">Help<span class="Footer__StyledLinkBreak-sc-1jpv0wu-6 fFdxWF">|</span></a><a data-testid="footer-site-map" class="Link__StyledLink-x9w0a8-0 eDNRTz Footer__StyledLink-sc-1jpv0wu-1 jqUBDz" type="standaloneLinkOnDarkBg" href="/help/sitemap">Site Map</a></div><h3><a data-testid="footer-california-law" class="Link__StyledLink-x9w0a8-0 eDNRTz Footer__StyledLink-sc-1jpv0wu-1 jqUBDz" type="standaloneLinkOnDarkBg" href="/about/california-form">CA Do Not Sell or Share My Personal Information</a></h3></div></div></div></div></div><div class="StickyLogInRegisterFooter__StyledContainer-sc-1ptb3c8-0 fcWONh"><div class="ui container"><div class="StickyLogInRegisterFooter__Wrapper-sc-1ptb3c8-1 fIOsV"><div></div><div class="LogInRegisterButtons__LogInRegisterContainer-yj95bg-0 dpbBem StickyLogInRegisterFooter__StyledLogInRegisterButtons-sc-1ptb3c8-2 hvDQHH"><div class="LogInRegisterButtons__StyledButtonWrapper-yj95bg-1 fPkhcT"><button bordered="bordered" data-testid="button-plh-login" variant="primary" class="ui medium fluid button Button__StyledButton-rgkmi4-0 jSXucs"><span>Log in</span></button><button bordered="bordered" data-testid="button-plh-register" variant="secondary" class="ui medium fluid button Button__StyledButton-rgkmi4-0 iVaWay"><span>Register</span></button></div></div></div></div></div></div></div><div class="SocialSharing__StyledButtonContainer-zxwnjm-1 bvfMwL"><div class="SocialSharing__StyledGreyedBackground-zxwnjm-3 jVjmcI"></div><button aria-label="Social sharing button" class="SocialSharing__StyledTrigger-zxwnjm-2 bnsNzA"><svg width="32" height="32" viewBox="0 0 32 32" class="SocialSharing__StyledIconShare-zxwnjm-10 hYWpac"><path d="M5.097 20.078C2.834 20.078 1 18.251 1 16c0-2.251 1.834-4.078 4.097-4.078 2.262 0 4.097 1.827 4.097 4.078 0 2.251-1.835 4.078-4.097 4.078zM26.903 31c-2.262 0-4.097-1.826-4.097-4.078 0-2.252 1.835-4.077 4.097-4.077 2.263 0 4.097 1.825 4.097 4.077S29.166 31 26.903 31zM8.647 18.953l14.71 5.939-14.71-5.94zM26.903 1c-2.262 0-4.097 1.826-4.097 4.078 0 2.252 1.835 4.077 4.097 4.077C29.166 9.155 31 7.33 31 5.078S29.166 1 26.903 1zM8.647 13.047l14.71-5.939-14.71 5.94z" stroke="#FFF" stroke-width="2" fill="none" fill-rule="evenodd" stroke-linecap="round" stroke-linejoin="round"></path></svg></button><div class="SocialSharing__StyledStickyWrapper-zxwnjm-0 gIsWTs"><div class="SocialSharing__StyledContent-zxwnjm-4 jQIptn"></div></div></div></div></div><script>window.__PRELOADED_STATE__ = {"address":{"profileCacheAddress":{"firstName":"","lastName":"","company":"","addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":"USA","addressType":"Home","isPrimary":true},"loading":false,"isProfileCacheAddressValid":true,"isSecondaryAddressNeeded":false,"isEmbargoed":false,"clientAddresses":[],"smartystreetsValidation":null},"admin":{"featureToggles":{},"adminAuthStatus":null,"adminClientRole":null,"impersonatedUser":{"impersonatedUserId":"","loading":false},"productCancellationStatus":{"success":false,"error":false,"empty":true},"organizationAdmins":{"list":[],"loading":true,"swapAdminModalOpen":false,"swapAdminModalLoading":false,"swapAdminSuccess":false,"adminToRemove":null},"organizationOrders":{"list":[],"loading":true,"error":null},"organizationOrdersDetails":{"list":[],"loading":true,"error":null},"cart":{"items":[],"loading":false},"checkout":{"loading":false,"salesTax":null,"shippingAddress":{"addressLine1":"","city":"","state":"","zipCode":"","country":"","bypassValidation":false},"billingAddress":{"addressLine1":"","city":"","state":"","zipCode":"","country":"","bypassValidation":false},"isShippingAddressValid":null,"isBillingAddressValid":null,"isShippingEmbargoed":null,"isBillingEmbargoed":null,"isSecondaryAddressNeeded":null,"salesforceAddressFetched":null,"isSecondaryBillingAddressNeeded":null,"displayBypassValidation":null,"displayBypassValidationBilling":null,"smartystreetsValidation":{"validationNeeded":false,"shippingAddress":{"valid":false,"suggestions":[],"reason":""},"billingAddress":{"valid":false,"suggestions":[],"reason":""},"smartystreetsValidationFetched":false,"billingValidationNeeded":false}},"invoiceDetails":{"opportunityNumber":"","poNumber":"","invoicePresentation":"Detail","clientAdmin":"","displayInvoiceInClientAdminProfile":false,"sendConfirmationEmail":{"state":false,"to":""},"sellingCompanyCode":"1000","invoiceDate":""},"invoices":{"results":[],"loading":false,"downloadingId":null,"downloadingError":false,"pay":{"result":null,"loading":false,"error":null}},"invoiceItems":{"list":[],"isInvoiceItemsFetched":false,"loading":false,"error":null},"subscriptionsList":{"list":[],"isSubscriptionsFetched":false,"loading":false,"error":null},"resetImpersonatedUserPassword":{"loading":false,"error":"","code":""},"isBillingAddressValid":null,"isShippingAddressValid":null,"pagination":{"invoices":{"offset":0,"limit":10,"totalCount":0},"invoiceItems":{"offset":0,"limit":10,"totalCount":0}},"currency":"USD","legalEntity":null,"salesforceAccountNumber":"","zuoraAccountId":"","organizationOrderRefundCancel":{"seatNumber":"","cancellationDate":"","refundAmount":"","totalRefund":"","reason":"","requestedAction":"","selectedProduct":null,"orderNumber":"","seatNumberDisabled":true,"cancellationDateDisabled":true,"totalRefundDisabled":true,"isValidSeatNumber":false,"isValidCancellationDate":false,"isValidRefundAmount":false,"previewCancelOrder":null},"invoicesSelected":[],"bulkRenewal":{"bulkRenewalHistory":[{"uniqueID":"","date":"","generatedBy":"","status":""}],"reportHistory":[{"uniqueID":"","selections":"","generatedBy":"","date":"","time":""}],"generateBulkRenewalReport":{"uniqueID":"","action":"","status":""},"processBulkRenewal":{"id":"","action":"","status":""},"recentTransaction":{"uniqueID":"","action":"renewal","status":"renewal completed"},"preSignedUrl":null,"shouldHaveBulkRenewalAccess":false,"isTransactionHistoryLoading":false,"isReportHistoryLoading":false},"subscriptionsSelected":[],"extendAccess":{"loading":false},"creditMemo":{"productSKU":"","orderNumber":""}},"router":{"location":{"pathname":"/about/landing/about","search":"","hash":"","key":"jmowww","query":{}},"action":"POP"},"app":{"version":"0.4.14362","env":"prod","config":{"okta":{"spaClientId":"0oamg3az3yKKtgat80x7","staffOrg2OrgId":"undefined","impClientUrl":"undefined","impOrg2OrgId":"undefined","financeClientId":"undefined","b2bOpsClientId":"undefined","raveOpsClientId":"undefined","firmBillingClientId":"undefined","centersClientId":"undefined","orgUrl":"secureaicpa.okta.com","publicUrl":"https://www.aicpa-cima.com","authServerId":"ausmg3cen5eIK8Enl0x7","redirectLoginUrl":"https://login.aicpa-cima.com/?fromURI=","b2cUrl":"undefined","b2cClientId":"undefined","b2cAuthServerId":"undefined"},"sentryDSN":"https://9aee855e0ce84a1db4b69530c6b45163@sentry.io/3382497","showTogglePage":"false","isFBE":"false","isTealiumEnabled":true,"isTealiumDebug":false,"graphqlUrl":"/graphql","provisioning":{"mediusUrl":"https://purchases.aicpa.org/searches"},"brightcove":{"brightcoveId":"1485859309","videoPlayerId":"PpiswTEyK","playlistPlayerId":"0hQgLxOkAT"},"externalRegisterUrl":"https://account.aicpa.org/eweb/dynamicpage.aspx?webcode=CreateAccountCheck&RedirectURL=https://www.aicpa-cima.com/","vergicUrl":"https://us-content.vergic.com","vergicId":"C684836E-2833-4669-875F-C54261C28192","isAdminPortal":false,"productAccess":{"oplHidUrl":"https://library.aicpa.org/Default.aspx","oplRedirectUrl":"https://library.aicpa.org/MainUI/ResourceSeamlessLogin.aspx"},"googleTagManagerTag":{"id":"false","conversionLabel":"false"},"shipStationReturnPortalLink":"https://track.shipstation.com/f/r/k/lgqkDG2echsw75i6r6U4e%2FFUoI5DIjHNXBfQvEAS5HA%3D","flpPlatformLink":"dummy","trustSpotKeyStart":"9b020a2c087e72a1d06b1690037194486771ea528c8dfa753c73b3e5477ed537","trustSpotKeyEnd":"9b020a2c087e72a1d06b1690037194486771ea528c8dfa753c73b3e5477ed537","pearsonVueSSOLink":"https://wsr.pearsonvue.com/testtaker/sso/Integration.htm","flpPlatformCGMALink":"https://api.learning.cgma.org/api/v1/users/okta/login","cimaStudyLink":"http://cimastudy.com/cima-access/","cookieSecretKey":"dummy","paypalUrl":"https://www.paypal.com/cgi-bin/webscr","isCimaQpMembership":false,"bridgeUrl":"https://learning-aicpacima.bridgeapp.com/api","doubleDonationApi":"xKblH8vNGbdXMun0","holdingPageBypass":"8729568e9cb5fdec065b9070fee992b7d418a68a","paypalAicpaSWIndetifier":"AICPA_DKT5396GACR3E_RT","paypalCimaSWIdentifier":"AICPA_UK_6A6UUR3W2T3DS_RT","reCAPTCHAKey":"6LeACH4dAAAAAOKSS-4dZjLn9W1fXJMBX08OLcpU","blacklistEmailDomains":"gufum.com,yopmail.com","cimaStudyHubLink":"https://hub.cimaglobal.com/login","fcmaPeriodCheckDuration":"90"},"constants":{"logged_in_site_banner_title":"CIMA Renewal notice:","logged_out_site_banner_title":"CIMA Renewal notice:","logged_out_site_banner_description":"If you are seeing an additional fee incorrectly added to your cart during renewal, please check back in 24 hours. We are urgently working to resolve this.","logged_in_site_banner_description":"If you are seeing an additional fee incorrectly added to your cart during renewal, please check back in 24 hours. We are urgently working to resolve this.","cima_membership_renewal_season_start":"Jan-01","membership_renewal_season_start":"Jan-01","membership_renewal_season_end":"Feb-15","fb_membership_renewal_season_start":"Jan-1","fb_membership_renewal_season_end":"Dec-31","mip_renewal_season_start":"Dec-9","mip_renewal_season_end":"Mar-31","cima_membership_renewal_season_end":"May-31","cima_renewal_eligibility_config":"90","AICPA and CIMA members":"597,000","embargoed_countries":"[“China”, ”South Africa”]","fb_cima_membership_renewal_season_end":"Dec-31","fb_cima_membership_renewal_season_start":"Jan-1","fcma_designation_description":"As a CGMA Fellow your designation has automatically been added to your cart and you will see it at checkout","fcma_designation_title":"CGMA FCMA","renewal_donations_banner_header_desktop":"Would you like to make a contribution and support our initiatives today?","renewal_donations_banner_subtitle_desktop":"Help us make a big difference","renewal_donations_banner_bold_title_desktop":"Your gift empowers our mission","renewal_donations_banner_description_desktop":"Contributions empower us to ease financial difficulties, support career growth, advance knowldedge, advocate, and establish ethical standards. Giving is easy and may be tax deductible.","per_financial_bodies":["Association of Accounting Technicians of Sri Lanka","Azerbaijan Association of Professional Financial Managers","CPA Canada","CPA Ontario"],"elasticsearch_minimum_should_match":"3\u003c50%","elasticsearch_query_product_fields":"key,states.name,productTypeSearch,variants.overview,variants.keyTopics,variants.outcomes,variants.sku,variants.isbn,keywords","elasticsearch_query_content_fields":"pageCopy^2,standFirst^2","elasticsearch_query_combined_fields":"title^3,description^2,topics.name,subtopics.name,industries.name,trends.name,skills.name,subskills.name,contentLanguages.name,careerStages.name,jobRoles.name,locations.name,countries.name,contentAuthor.name","Test Ad Unit Path - Top (CIMA TEST)":"/7561/aicpa-org/aicpa-org","credential_skus_ceiv":["CREDCEIV01","CREDCEIV02","CREDCEIV03"],"credential_skus_citp":["CREDCITP01","CREDCITP02","CREDCITP03","CREDCITP04"],"credential_skus_cff":["CREDCFF01","CREDCFF02","CREDCFF03","CREDCFF04"],"credential_skus_fcma":["CIMAFCMA01"],"credential_skus_cgma":["CIMACGMA01","CREDCGMADES","CREDCGMADES-R"],"credential_skus_cvfi":["CREDCVFI01","CREDCVFI02","CREDCVFI03","CREDCVFI04","CREDCVFI05"],"credential_skus_acma":["CIMAACMA01"],"credential_skus_mip":["CIMAMIP01"],"credential_skus_pfs":["CREDPFS01","CREDPFS02","CREDPFS03","CREDPFS04"],"credential_skus_abv":["CREDABV01","CREDABV02","CREDABV03"],"firm_admin_addons":["VSAPXX12","BYT-XX"],"mip_attestation_url_cima_regulation":"https://www.aicpa-cima.com/resources/landing/members-handbook","mip_attestation_url_cima_professional_development":"https://www.aicpa-cima.com/resources/landing/members-handbook","mip_attestation_url_cima_complaint_handling_procedure":"https://www.aicpa-cima.com/resources/landing/what-cima-can-investigate","mip_attestation_url_terms_of_engagement":"https://www.aicpa-cima.com/resources/landing/members-handbook","mip_attestation_url_cima_ethical_conduct":"https://www.aicpa-cima.com/resources/landing/code-of-ethics","professional-background-experiential-guidance-documents-6-10-constant":"https://www.aicpa-cima.com/resources/landing/regional-pathway-cima","professional-background-experiential-guidance-documents-10-years-topcfo-constant":"https://www.aicpa-cima.com/resources/landing/regional-pathway-cima","professional-background-academic-guidance-documents-10-years-constant":"https://www.aicpa-cima.com/resources/landing/regional-pathway-cima","cima_url_title":"The Chartered Institute of Management Accountants","aicpa_url_title":"The Association of International Certified Professional Accountants","mip_contact_application_checklist":"new-mip-checklist-2021-update","firm_admin_addons_cima4":["e2_cima_study_product_kaplan","f2_cima_study_product_kaplan","mcs_exam_cima_study_product_kaplan","p3_cima_study_product_kaplan","e3_cima_study_product_kaplan","f3_cima_study_product_kaplan","scs_exam_cima_study_product_kaplan"],"firm_admin_addons_cima3":["ba4_cima_study_product_kaplan","p1_cima_study_product_kaplan","e1_cima_study_product_kaplan","f1_cima_study_product_kaplan","ocs_exam_cima_study_product_kaplan","p2_cima_study_product_kaplan"],"firm_admin_addons_cima2":["exam_credit_mcs_eng","exam_credit_e03_eng","exam_credit_p03_eng","exam_credit_f03_eng","exam_credit_scs_eng","ba1_cima_study_product_kaplan","ba2_cima_study_product_kaplan","ba3_cima_study_product_kaplan"],"firm_admin_addons_cima":["exam_credit_ba1_eng","exam_credit_ba2_eng","exam_credit_ba3_eng","exam_credit_ba4_eng","exam_credit_e01_eng","exam_credit_p01_eng","exam_credit_f01_eng","exam_credit_ocs_eng","exam_credit_e02_eng","exam_credit_p02_eng","exam_credit_f02_eng"],"Test Ad Unit Path - Top (CIMA)":"/7561/CIMA_Global","flp_platform_cgma_url":"https://learning.cgma.org/api/v1/users/okta/login","mip_lapse_email_send_out":"3-29","per_url_more_information":"https://www.cimaglobal.com/Studying/Becoming-a-cgma/Practical-experience-requirements/new-per/","mip_work_history_cv_format":"https://www.cimaglobal.com/Documents/Members%20handbook/Members%20in%20Practice/CIMAs%20prescribed%20CV%20format_Function%20Specialisms%202020.pdf","cima_cert_ba":"https://www.aicpa-cima.com/resources/landing/certificate-in-business-accounting-qualifications","epa_level_4":"https://www.aicpa-cima.com/resources/landing/epa-process","exam-policies":"https://www.aicpa-cima.com/resources/landing/exam-ethics-and-policies","exam-related-information":"https://www.aicpa-cima.com/resources/landing/exams","strategic_level":"https://www.aicpa-cima.com/resources/landing/strategic-level","management_level":"https://www.aicpa-cima.com/resources/landing/management-level","operational_level":"https://www.aicpa-cima.com/resources/landing/operational-level","epa-information":"/resources/landing/epa","per_declaration_form":"per-declaration-16-3-23-for-web","cima_premium_product_reference_slug":"cima-premium-product","aml_url_central_bank_ireland_email":"sanctions@centralbank.ie","aml_url_section_28":"https://revisedacts.lawreform.ie/eli/2010/act/6/revised/en/html#SEC28","aml_url_section_30A":"https://revisedacts.lawreform.ie/eli/2010/act/6/revised/en/html#SEC30A","aml_url_central_bank_ireland":"https://www.centralbank.ie/regulation/how-we-regulate/international-financial-sanctions","aml_url_ofsi":"https://www.gov.uk/government/organisations/office-of-financial-sanctions-implementation","aml_url_cima_member_handbook":"https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/Mandatory-requirements/","aml_url_amended_act_2021":"https://www.irishstatutebook.ie/eli/2021/act/3/section/26/enacted/en/html#sec26","aml_url_regulation_28":"https://www.legislation.gov.uk/uksi/2017/692/regulation/28/made","aml_url_ctf_policies":"https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Anti-money-laundering/Minimising-risk/","aml_url_regulation_19":"https://www.legislation.gov.uk/uksi/2017/692/regulation/19/made","aml_url_practice_risk_assessment":"https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Anti-money-laundering/Minimising-risk/","aml_url_regulation_18":"https://www.legislation.gov.uk/uksi/2017/692/regulation/18/made","aml_url_ml_2017_regulation_54":"https://www.legislation.gov.uk/uksi/2017/692/regulation/54/made","aml_url_ireland_section_54":"https://revisedacts.lawreform.ie/eli/2010/act/6/revised/en/html#SEC54","aml_url_regulation_24":"https://www.legislation.gov.uk/uksi/2017/692/regulation/24/made","epa-l7-project-report-data-template-constant":"epa-l7-project-report-data-template","epa-l7-project-report-data-guide-constant":"epa-l7-project-report-data-guide","epa-l7-project-report-data-example-constant":"epa-l7-project-report-data-example","epa-l4-portfolio-evidence-example-constant":"epa-l4-portfolio-evidence-example","epa-l4-portfolio-evidence-guide-constant":"epa-l4-portfolio-evidence-guide","fcma_fellowship_email":"fellowship.applications@aicpa-cima.com","epa-l4-portfolio-evidence-template-constant":"epa-l4-portfolio-evidence-template","mip_other_countries_documents":"mip-other-countries-documents","mip_ireland_documents":"mip-ireland-documents","flp_renewal_season_open":"90","epa-l4-reflective-statements-guide-constant":"epa-l4-reflective-statements-guide","cima_exam_qualification_name_designation":{"Strategic Level":{"label":"CGMA Designation"}},"epa-l4-reflective-statements-template-constant":"epa-l4-reflective-statements-template","epa-l4-reflective-statements-example-constant":"epa-l4-reflective-statements-example","special_considerations_policy_form":"cimas-special-consideration-policy-template"," cima_exam_qualification_name_business_finance":{"Business and Finance Essentials Course":{"label":"Business and Finance Essentials Course"}},"cima_exam_qualification_name_cert_ba":{"CIMA Certificate in Business Accounting (CIMA Cert BA)":{"label":"CIMA Cert BA"}},"cima_exam_qualification_name_management":{"Management Level":{"label":"CGMA Adv Dip MA"}},"cima_exam_qualification_name_operation":{"Operational Level":{"label":"CGMA Dip MA"}}," cima_exam_qualification_name_epal4":{"EPA Level 4":{"label":"Level 4 Apprentice"}},"mip_uk_documents":"mip-uk-documents","exemption_based_on_work_experience_declaration-constant":"exemption_based_on_work_experience_declaration","business_and_finance_essentials_course":"https://www.cimaglobal.com/Events/Events/Mastercourses/Understanding-Finance/","epa_level_7":"https://www.cimaglobal.com/Our-locations/UK/Apprenticeships/epa/process/","fcma_credential":"fcma-credential","fcma_documents":"fcma-documents","cima_continuous_regular_membership_fcma_check":"10","cima_cfo_footer_product_reference_slug":"default-cima-cfo-footer","cima_top_cfo_footer_product_reference_slug":" default-cima-top-cfo-footer","cima_regional_pathway_products_slug":"cima-regional-pathway-products-slug","cima_cfo_header_product_reference_slug":"CFOROUTE","cima_top_cfo_header_product_reference_slug":"TOPCFO","regional_qualified_years_of_experience_top_cfo":"11","regional_qualified_years_of_experience":"6","cima-regional-pathway-products-slug":"cima-regional-pathway-products-slug","cima_regional_pathway_prop_page_slug":"regional-pathway-cima","cima-membership-landing-page-slug":"cgma-designation","Test Ad Unit Path - Top":"/7561/aicpa-org","welcome_pack":"/resources/download/aicpa-membership-welcome-pack","loginSupport":"{tier1: ['chome'], tier2: ['edge', 'firefox']}"},"appInitialized":false},"user":{"data":{"userId":"","firstName":"","lastName":"","email":"","roles":[],"clientAdminOf":[],"firmBillingClientAdminOf":[],"centersClientAdminOf":[],"AICPAUID":"","tuitionProviderClientAdminOf":[]},"preferences":{},"industryPreferences":{},"trendPreferences":{},"skillPreferences":{},"previousPreferences":{},"previousSkillPreferences":{},"shortcuts":[],"error":{},"isAuth":false,"userFetched":false,"goldenRecordFetched":false,"feedback":null,"loading":false,"invalidatedSession":false,"forgotEmail":"","platform":null,"resetEmailSendSuccess":false,"recoveryQuestionEmailSendSuccess":false,"userPasswordUpdated":false,"netforumProfile":{"firstName":"","lastName":"","email":"","aicpauid":"","loading":false,"fetched":false},"marketingPreferences":{"preferences":{"isSubscribedToMarketing":true,"thirdParty":true,"contactViaEmail":true,"contactViaPhone":true,"contactViaPost":true},"loading":false,"error":{}},"cpaStatus":{"isLicensedCPA":null,"cpaStatusFetched":false,"loading":false},"customerOrderHistory":[],"memberships":[],"suspendedCredentials":[],"inactiveMemberships":[],"credentials":[],"inactiveCredentials":[],"sections":[],"inactiveSections":[],"allAddresses":[],"specialConsiderationsExams":{"results":[]},"createSpecialConsiderationLoading":false,"createSpecialConsiderationSuccess":false,"specialConsiderationInfo":{"firstName":"","lastName":"","appointmentId":"","examKey":"","examDate":"","examDeliveryMethod":"","testCenter":"","scReason":"","pVCaseId":"","reasonText":"","documentType":"","problemEncountered":"","problemStartDate":"","problemLength":"","problemImpact":"","proctorReportFlag":true,"proctorAdvice":"","attestationText":"","personAccountId":"","contactId":""},"EPA2Submissions":{"reflectiveStatements":[],"portfolioEvidence":[],"canUserAccess":{"result":null,"reasons":[]},"canUserSubmit":{"result":null,"reasons":[]},"checkExamCreditAndExternalValidator":{"result":false,"reasons":[]}},"EPA2L7Submissions":{"projectReportData":[],"canUserAccess":{"result":null,"reasons":[]},"canUserSubmit":{"result":null,"reasons":[]},"checkExamCreditAndExternalValidator":{"result":false,"reasons":[]}},"epa2L4CaseStatusUpdate":{"statusUpdate":{"Id":"","Status":""}},"epa2L7CaseStatusUpdate":{"statusUpdate":{"Id":"","Status":""}},"personAccountData":{"id":"","individualId":"","aicpaId":"","primaryEmail":{"id":"","emailAddress":"","emailType":"Personal","isPrimary":true},"secondaryEmail":{"id":"","emailAddress":"","emailType":"Personal","isPrimary":false},"primaryPhone":{"id":"","phoneNumber":"","countryCode":"+1","phoneType":"Work","isPrimary":true},"secondaryPhone":{"id":"","phoneNumber":"","countryCode":"+1","phoneType":"Mobile","isPrimary":false},"firstName":"","lastName":"","address":{"id":"","firstName":"","lastName":"","company":"","addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":"United States","isPrimary":true,"addressType":""},"gender":"","genderSpecific":"","genderConsent":false,"ethnicity":"","ethnicitySpecific":"","ethnicityConsent":false,"birthDate":"","linkedinURL":"","uniqueLearningNumber":"","learningPathway":null,"personAccountDataUpdateSuccess":false,"personAccountDataUpdateLoading":false,"ethicsStatus":"None","smartystreetsValidation":null,"isAddressValid":false,"isSecondaryAddressNeeded":false,"smartystreetsValidationSkipped":false,"isAdressValidationLoading":false,"suggestedAddress":{"addressLine1":"","addressLine2":"","city":"","county":"","state":"","zipCode":"","country":""},"isHonorary":false,"isCPA":false,"accountNumber":"","isADFMigratedUser":false},"qualificationData":{"cpaLicenseListData":{"cpaLicense":[{"id":"","licenseNumber":"","licenseStatus":"","licenseIssueDate":"","licenseState":"","personAccountId":""}],"cpaLicenseDataUpdateSuccess":false,"cpaLicenseDataUpdateLoading":false},"cpaLicenseData":{"id":"","licenseNumber":"","licenseStatus":"","licenseIssueDate":"","licenseState":"","personAccountId":"","cpaLicenseDataUpdateSuccess":false,"cpaLicenseDataUpdateLoading":false},"candidateData":{"university":{"id":"","name":"","type":"","creditHoldStatus":false,"hasAICPAUid":false,"AICPAUid":"","isFirmBillingEnabled":false,"billingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":""},"shippingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":""},"email":""},"searchResultUniversities":[],"searchUniversitiesLoading":false}},"employmentData":{"employers":[],"newEmployer":{"personAccountId":"","relationshipType":"Employee","jobTitle":"","organization":{"id":"","name":"","type":"","creditHoldStatus":false,"hasAICPAUid":false,"AICPAUid":"","isFirmBillingEnabled":false,"billingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":"USA"},"shippingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":""},"phone":"","profileEmployerAddress":null,"profileEmployerPhone":null,"email":"","peerReviewEnrollmentStatus":""},"dataSharingConsent":true},"employerAlreadyExists":false,"employmentDataUpdateSuccess":false,"employmentDataUpdateLoading":false,"searchResultOrganizations":null,"searchOrganizationsByWildcardLoading":false,"searchResultOrganizationsCities":null,"searchOrganizationsCitiesLoading":false,"employmentDataFromPromoFetched":false,"employmentDataFromPromoFetchSuccess":false,"smartystreetsValidation":null,"isAddressValid":false,"isSecondaryAddressNeeded":false,"smartystreetsValidationSkipped":false,"isAdressValidationLoading":false,"suggestedAddress":{"addressLine1":"","addressLine2":"","city":"","county":"","state":"","zipCode":"","country":""},"isEmploymentPageSkipped":false,"newFlpReseller":{"personAccountId":"","relationshipType":"Employee","jobTitle":"","organization":{"id":"","name":"","type":"","creditHoldStatus":false,"hasAICPAUid":false,"AICPAUid":"","isFirmBillingEnabled":false,"billingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":"USA"},"shippingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":""},"phone":"","profileEmployerAddress":null,"profileEmployerPhone":null,"email":""}},"flpResellerDataFromPromoFetched":false,"flpResellerDataFromPromoFetchSuccess":false,"newTrainingProvider":{"personAccountId":"","relationshipType":"Employee","jobTitle":"","status":"","organization":{"id":"","name":"","type":"","creditHoldStatus":false,"hasAICPAUid":false,"AICPAUid":"","isFirmBillingEnabled":false,"billingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":"USA"},"shippingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":""},"phone":"","profileEmployerAddress":null,"profileEmployerPhone":null,"email":"","tuitionProviderType":""},"dataSharingConsent":false},"trainingProviderDataFromPromoFetched":false,"trainingProviderDataFromPromoFetchSuccess":false},"application":{"id":"","personAccountId":"","applicationProgress":"","employmentRole":"","status":"Not Submitted","applicationPart":{"id":"","welcomeKit":false,"hearAboutUsMembershipQuestion":"","passedCPAExam":false,"intendedToStudyCPA":false,"cpaExamDate":"","intlAccountingBody":"","candidateEmployment":"A University Student","passedCPAExamAttestation":false,"holdCPALicenseAttestation":false,"heldCPALicenseInPastAttestation":false,"affiliateReason":"","productKeyId":"","fcmaDisciplinedAttestation":false,"fcmaNotConvictedAttestation":false,"fcmaUndertakingDqAttestation":false,"fcmaBankruptcyPetitionAttestation":false,"fcmaUndischargedBankruptAttestation":false,"fcmaInsolvencyAttestation":false}},"applications":[{"id":"","personAccountId":"","applicationProgress":"","employmentRole":"","status":"Not Submitted","applicationPart":{"id":"","welcomeKit":false,"hearAboutUsMembershipQuestion":"","passedCPAExam":false,"intendedToStudyCPA":false,"cpaExamDate":"","intlAccountingBody":"","candidateEmployment":"A University Student","passedCPAExamAttestation":false,"holdCPALicenseAttestation":false,"heldCPALicenseInPastAttestation":false,"affiliateReason":"","productKeyId":"","fcmaDisciplinedAttestation":false,"fcmaNotConvictedAttestation":false,"fcmaUndertakingDqAttestation":false,"fcmaBankruptcyPetitionAttestation":false,"fcmaUndischargedBankruptAttestation":false,"fcmaInsolvencyAttestation":false}}],"applicationInitialLoad":true,"attestation":[],"eventRegistrationData":{"id":"","personAccountId":"","firstName":"","lastName":"","emailContactId":"","jobTitle":"","employer":"","pricePaid":"","methodOfPayment":"","event":"","eventDateAndTime":"","eventLocation":"","dateOfBooking":""},"centerMembershipApplication":{"organization":{"id":"","name":"","type":"","creditHoldStatus":false,"hasAICPAUid":false,"AICPAUid":"","isFirmBillingEnabled":false,"billingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":""},"shippingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":""},"phone":"","profileEmployerAddress":null,"profileEmployerPhone":null,"numberOfCpa":"","PCAOBNumOfIssuers":"","relationshipType":"","isPCAOBOrganization":false,"email":""},"applicationObject":{"id":"","personAccountId":"","applicationProgress":"","submitDate":"","applicationPart":{"id":"","welcomeKit":false,"hearAboutUsMembershipQuestion":""}},"accountPersonAccountId":"","adminDetail":{"id":"","firstName":"","lastName":"","email":""},"organizationUpdateSuccess":false},"profileFetched":false,"profileFetchedSuccess":false,"eventDataFetchedSuccess":false,"createEventRegistrationSuccess":false,"createEventRegistrationLoading":false,"hasFirmBillingInvite":false,"tlw":{"id":"","isTLW":false,"employmentStatus":"","tlwReason":"","tlwEndDate":""},"quoteStatusAndIsMembershipPaidByFirm":null,"hasFirmBillingRelation":false,"hasCimaFirmBillingRelation":false,"hasActiveQuoteFromFirm":false,"securityQuestion":{"security":{"question":"","userResponse":"","answer":""},"loading":true,"error":{}},"studentProgression":{"exemptionsStatus":null,"gatewayStatus":null,"certificates":[],"qualificationLevels":[],"upcomingExamBooking":[],"learningPathwayToSwitch":null,"isPathwaySwitched":false},"studentExamSectionResults":{"examName":"","examResultType":"","epaDetails":{"isEpa1":false,"isEpa2":false},"publicationStatus":"","ratificationStatus":"","status":"Error","overallExamScore":0,"distinction":false,"maxExamScore":0,"examDate":"","publicationDate":"","examCode":"","examSectionResults":[],"receivedDate":"","qualificationLevel":""},"exams":[],"sfmcLink":"","zuoraCutOverDate":"","userUnpaidFirmBillingInvoices":[],"userLocation":{"country":"US"},"isUserCountryEmbargoed":false,"professionalStatus":null,"yearOfGraduation":"","registrationLoading":false,"currentJourneyLearningPathway":"","hasPreferredCurrency":false,"allExamResults":{"allExams":{"results":[],"loading":false},"syllabus":{"results":[],"loading":false}}},"topics":{"topicsHash":{"1LvlrecGrVtHXwK55dDgdu":{"id":"1LvlrecGrVtHXwK55dDgdu","name":"Accounting & Financial Reporting","description":"GAAP best practices and implementation guidance","slug":"accounting-financial-reporting","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/3gr6963ZX7tloBk8XHHANa/13ebdafdd930df4bd194411d60b86f9f/finanacial-reporting.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/4mwDlDwo9GDeHvh1Qsmq7Y/a6ebaae248d6a6d9d3df2556b32b9c4b/smaller_block_image_1.png","subtopics":{"32lpWW9yulR0v7X2Epw0LM":{"name":"Business Combinations Accounting & Valuation","description":"Business Combinations Accounting & Valuation","slug":"accounting-and-financial-reporting-greater-than-business-combinations","id":"32lpWW9yulR0v7X2Epw0LM"},"4LVcQlR8OKyGVbUVqjDg94":{"name":"COVID-19: Accounting & Reporting","description":"COVID-19: Accounting & Reporting","slug":"covid-19-accounting-reporting","id":"4LVcQlR8OKyGVbUVqjDg94"},"3iFAYOMXX5RuXKgCkLk86U":{"name":"Current Expected Credit Losses (CECL)","description":"Current Expected Credit Losses (CECL)","slug":"accounting-and-financial-reporting-greater-than-current-expected-credit-losses","id":"3iFAYOMXX5RuXKgCkLk86U"},"5rf8YVNgtsOrX0BwSm2pVb":{"name":"Depository Institutions","description":"Depository Institutions","slug":"accounting-and-financial-reporting-greater-than-depository-institutions","id":"5rf8YVNgtsOrX0BwSm2pVb"},"3e4BbQxlyJ6pjlRxyLyLRQ":{"name":"Digital Assets Accounting","description":"Digital Assets Accounting","slug":"accounting-and-financial-reporting-greater-than-digital-assets-accounting","id":"3e4BbQxlyJ6pjlRxyLyLRQ"},"6xImvgN3lMx0mVnUYQadYY":{"name":"eXtensible Business Reporting Language (XBRL)","description":"eXtensible Business Reporting Language (XBRL)","slug":"accounting-and-financial-reporting-extensible-business-reporting-language","id":"6xImvgN3lMx0mVnUYQadYY"},"VmjscGvsjxVJ4BBQtUF8W":{"name":"Fair Value Accounting & Valuation","description":"Fair Value Accounting & Valuation","slug":"accounting-and-financial-reporting-greater-than-fair-value-accounting-and-valuation","id":"VmjscGvsjxVJ4BBQtUF8W"},"6rbH35MkK7l9AoLNeaATp5":{"name":"Healthcare","description":"Healthcare","slug":"accounting-and-financial-reporting-greater-than-healthcare","id":"6rbH35MkK7l9AoLNeaATp5"},"7ebnxG8Elw2V2hmoHpZZ24":{"name":"Insurance","description":"Insurance","slug":"insurance","id":"7ebnxG8Elw2V2hmoHpZZ24"},"qs02ginyWYw98OM84BSGh":{"name":"Internal Control","description":"Internal Control","slug":"ar-internal-control","id":"qs02ginyWYw98OM84BSGh"},"7vhpgCXwOnnLImRvnJTaCu":{"name":"International Financial Reporting Standards","description":"International Financial Reporting Standards","slug":"international-financial-reporting-standards","id":"7vhpgCXwOnnLImRvnJTaCu"},"7fsB5MHK6ZoRvAkCfaZ2Lz":{"name":"Investment Companies","description":"Investment Companies","slug":"accounting-and-financial-reporting-greater-than-investment-companies","id":"7fsB5MHK6ZoRvAkCfaZ2Lz"},"4OS5Uq3vQsXRLNNtGlH4s7":{"name":"Long-Duration Insurance Targeted Improvements","description":"Long-Duration Insurance Targeted Improvements","slug":"accounting-and-financial-reporting-greater-than-long-duration-insurance","id":"4OS5Uq3vQsXRLNNtGlH4s7"},"6r5Jpsr1Mt7qo2MYP3rNWn":{"name":"Policy & Regulatory Change","description":"Policy & Regulatory Change","slug":"accounting-and-financial-reporting-greater-than-policy-and-regulatory-change","id":"6r5Jpsr1Mt7qo2MYP3rNWn"},"79wRgtG7iuSTNC1o5gBcEW":{"name":"Revenue Recognition","description":"Revenue Recognition","slug":"accounting-and-financial-reporting-greater-than-revenue-recognition","id":"79wRgtG7iuSTNC1o5gBcEW"},"78suKBoV5TXdxCbPn0Vavu":{"name":"Stockbrokerage & Investment Banking","description":"Stockbrokerage & Investment Banking","slug":"accounting-and-financial-reporting-greater-than-stockbrokerage-and-investment-banking","id":"78suKBoV5TXdxCbPn0Vavu"}},"sort":3},"5LH5zb5e7NtxQyL5jIgsU9":{"id":"5LH5zb5e7NtxQyL5jIgsU9","name":"Audit & Assurance","description":"Maintaining trust in and across the profession","slug":"audit-assurance","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/5Gy27sI08s1BtYAPNZVh6A/733616cb5d1cb4939eb717138fb37a11/assurance.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/3DoTIOsEErTqppWsr0eLv/8b594f9a6740a6151ac5da420604122e/smaller_block_image_8.png","subtopics":{"7BtNRwJ7Mh8Qa3F0KG8td4":{"name":"Audit Accounting Estimates","description":"Audit Accounting Estimates","slug":"audit-and-assurance-greater-than-audit-accounting-estimates","id":"7BtNRwJ7Mh8Qa3F0KG8td4"},"5Rnphe0ID240RGy40SahUG":{"name":"Audit Data Analytics","description":"Audit Data Analytics","slug":"audit-data-analytics","id":"5Rnphe0ID240RGy40SahUG"},"1L7nZz7IooVFvphldkKZH0":{"name":"Audit Evidence","description":"Audit Evidence","slug":"audit-evidence","id":"1L7nZz7IooVFvphldkKZH0"},"4VUL1UA2uFvbt4cn1MnTxw":{"name":"Audit Risk Assessment","description":"Audit Risk Assessment","slug":"risk-assessment","id":"4VUL1UA2uFvbt4cn1MnTxw"},"4Yl0ETkJHYdRfEesJfILAZ":{"name":"Auditing Blockchain & Digital Assets","description":"Auditing Blockchain & Digital Assets","slug":"blockchain-and-digital-assets","id":"4Yl0ETkJHYdRfEesJfILAZ"},"648jpNtTwnsaRch87LlsYY":{"name":"Auditor Reporting","description":"Auditor Reporting","slug":"audit-and-assurance-auditor-reporting","id":"648jpNtTwnsaRch87LlsYY"},"1zLk9aV1ahkPqO6JkZx3cS":{"name":"COVID-19: Audit & Assurance","description":"COVID-19: Audit & Assurance","slug":"covid-19-audit-assurance","id":"1zLk9aV1ahkPqO6JkZx3cS"},"1cS49ivPzzFBLQl4esJ8lh":{"name":"Creating Trust in Capital Markets","description":"Creating Trust in Capital Markets","slug":"creating-trust-in-capital-markets","id":"1cS49ivPzzFBLQl4esJ8lh"},"7mh8vDexiNps9sbfp0CYkS":{"name":"Internal Control Over Financial Reporting","description":"Internal Control Over Financial Reporting","slug":"audit-and-assurance-greater-than-internal-control-over-financial-reporting","id":"7mh8vDexiNps9sbfp0CYkS"},"5SDZIquf7n5whK6StK7sIa":{"name":"Quality Management","description":"Quality Management","slug":"quality-management","id":"5SDZIquf7n5whK6StK7sIa"},"1QCRVdjidkq66VqZu7sFdd":{"name":"Revenue Recognition Audit Implications","description":"Revenue Recognition Audit Implications","slug":"audit-and-assurance-greater-than-revenue-recognition-audit-implications","id":"1QCRVdjidkq66VqZu7sFdd"},"2AklStqfk06xWFfKOh17EO":{"name":"SOC 1® - SOC for Service Organizations: ICFR","description":"SOC 1® - SOC for Service Organizations: ICFR","slug":"audit-and-assurance-greater-than-soc-1","id":"2AklStqfk06xWFfKOh17EO"},"3YdvBfsUABKeBH1PBlXgnx":{"name":"SOC 2® - SOC for Service Organizations: Trust Services Criteria","description":"SOC 2® - SOC for Service Organizations: Trust Services Criteria","slug":"audit-and-assurance-greater-than-soc-2","id":"3YdvBfsUABKeBH1PBlXgnx"},"63pTT9yY0TmxcREq015oLN":{"name":"SOC 3® - SOC for Service Organizations: Trust Services Criteria for General Use Report","description":"SOC 3® - SOC for Service Organizations: Trust Services Criteria for General Use Report","slug":"audit-and-assurance-greater-than-soc-3","id":"63pTT9yY0TmxcREq015oLN"},"2qrhOWtHd5m9xY6820TzIu":{"name":"SOC for Cybersecurity","description":"SOC for Cybersecurity","slug":"audit-and-assurance-greater-than-soc-for-cybersecurity","id":"2qrhOWtHd5m9xY6820TzIu"},"58t2ZZIttAuASQ8tZUGwVc":{"name":"SOC for Supply Chain","description":"SOC for Supply Chain","slug":"audit-and-assurance-soc-for-supply-chain","id":"58t2ZZIttAuASQ8tZUGwVc"},"02UhATq7PtRrWaGX84fup":{"name":"Transparency in Standards","description":"Transparency in Standards","slug":"transparency-in-standards","id":"02UhATq7PtRrWaGX84fup"}},"sort":5},"2N7bNkfMkCohPUwmSd22Ys":{"id":"2N7bNkfMkCohPUwmSd22Ys","name":"Climate & Sustainability/ESG","description":"Leading organizations into a sustainable future.","slug":"sustainability-esg","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/7zBFlnWNXGVFsxBwiyLxEh/2d06d5bb3b2a9da2d8c0264041267b5f/Sustainability_icon_1.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/5QZsEnemwbLe48NBIQoKNi/79980bf818acf5c1b3c2c8bea9dfca2b/ESG.jpg","subtopics":{"6FDR30CmXBOYt9koiMvxJo":{"name":"Climate","description":"Climate","slug":"sustainability-esg-climate","id":"6FDR30CmXBOYt9koiMvxJo"},"3cXaukND0RhXpNuQjEAA7c":{"name":"Environmental","description":"Environmental","slug":"sustainability-esg-greater-than-environment","id":"3cXaukND0RhXpNuQjEAA7c"},"7iJhU79K3JXgUsW47vI8Xk":{"name":"Governance","description":"Governance","slug":"sustainability-esg-governance","id":"7iJhU79K3JXgUsW47vI8Xk"},"147I9McdZvZPOkdOdAFTSj":{"name":"Integrated Thinking","description":"Integrated Thinking","slug":"sustainability-greater-than-esg-advocacy","id":"147I9McdZvZPOkdOdAFTSj"},"7mofHM0lcTr5JU8vQIzHqm":{"name":"Social","description":"Social","slug":"sustainability-esg-social","id":"7mofHM0lcTr5JU8vQIzHqm"},"4JdshSEULx09MNSoMINJC2":{"name":"Sustainability-related Assurance","description":"Sustainability-related Assurance","slug":"sustainability-esg-greater-than-sustainability-assurance","id":"4JdshSEULx09MNSoMINJC2"},"3lgxC55tnxbiBbvgY9lvBp":{"name":"Sustainability-related Reporting","description":"Sustainability-related Reporting","slug":"sustainability-greater-than-sustainability-reporting","id":"3lgxC55tnxbiBbvgY9lvBp"},"41r3qrq8Ql88OjcJ5csPC3":{"name":"UN Sustainable Development Goals (SDGs)","description":"UN Sustainable Development Goals (SDGs)","slug":"people-planet-prosperity","id":"41r3qrq8Ql88OjcJ5csPC3"}}},"29YWXUvatHwvjjf0cX0Alm":{"id":"29YWXUvatHwvjjf0cX0Alm","name":"Employee Benefit Plans","description":"Employee Benefit Plans","slug":"employee-benefit-plans","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/DhEVLhzQacl6w4bg7BbAd/509b87be2371621ed902ea67e76d587a/analysis-default_SVG.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/RnuK4q733plIn36NnDztE/c041f8122764a62a847c67a8607a9294/smaller_block_image_4.png","subtopics":{"FcbUlpek0MdTndzI93PAo":{"name":"Audit Engagement","description":"Employee Benefit Plans > Audit Engagement","slug":"audit-engagement","id":"FcbUlpek0MdTndzI93PAo"},"4R1NX7goOtwiCCyQkm1tzq":{"name":"Defined Benefit Pension Plans","description":"Lorem ispum","slug":"defined-benefit-pension-plans","id":"4R1NX7goOtwiCCyQkm1tzq"},"6xi1hHuLFcBhLy4dVD9M3s":{"name":"Defined Contribution Plans","description":"Employee Benefit Plans > Defined Contribution Plans","slug":"defined-contribution-plans","id":"6xi1hHuLFcBhLy4dVD9M3s"},"34rB2owTrlawWZHCuhWYap":{"name":"Employee Stock Ownership Plans (ESOPs)","description":"Employee Benefit Plans > Employee Stock Ownership Plans (ESOPs)","slug":"employee-stock-ownership-plans-esops","id":"34rB2owTrlawWZHCuhWYap"},"5h0JGcZzYx1KPLkTOa1Ofu":{"name":"Form 11-K Audits","description":"lorum ipsum","slug":"form-11-k-audits","id":"5h0JGcZzYx1KPLkTOa1Ofu"},"4PcjmCFUJkFaKsW36PVptH":{"name":"Health & Welfare Benefit Plans","description":"Employee Benefit Plans > Health & Welfare Benefit Plans","slug":"health-and-welfare-benefit-plans","id":"4PcjmCFUJkFaKsW36PVptH"},"1RxlkvKo6MgIMxsdN7094F":{"name":"Multi-employer Plans","description":"Employee Benefit Plans > Multi-employer Plans","slug":"multi-employer-plans","id":"1RxlkvKo6MgIMxsdN7094F"},"Bziho2DrKncgeO1TkEPjF":{"name":"Multiple Employer Plans","description":"Employee Benefit Plans > Multiple Employer Plans","slug":"multiple-employer-plans","id":"Bziho2DrKncgeO1TkEPjF"},"6ezyxHVpeTlMKRQKgkN82p":{"name":"Practice Management","description":"Employee Benefit Plans > Practice Management","slug":"practice-management","id":"6ezyxHVpeTlMKRQKgkN82p"}}},"1dteVL7BrYKhEh2EAXP9lJ":{"id":"1dteVL7BrYKhEh2EAXP9lJ","name":"Ethics","description":"The principles of ethical and professional conduct","slug":"ethics","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/7wnEO5klUrlRcr1Mrf3YUp/c2405555a4a2dbb8188374394aa4ef0d/ethics.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/3NIr8PEs7L2vmTLpaRrsf/ae75c06557c66e8ecb00f84dc1235133/smaller_block_image_7.png","subtopics":{"UIBXkdSE2YqL4ROlIMVr6":{"name":"Code of Professional Conduct","slug":"code-of-professional-conduct","id":"UIBXkdSE2YqL4ROlIMVr6"},"49Okwieg6vJcspYmJumoEG":{"name":"Enforcement ","slug":"enforcement","id":"49Okwieg6vJcspYmJumoEG"},"7ATmq0TCBjjHZnU03sECo":{"name":"Ethics, Integrity & Professionalism","id":"7ATmq0TCBjjHZnU03sECo"},"5lNeSpyMvbv67FdkzNihGb":{"name":"Independence","slug":"e-independence","id":"5lNeSpyMvbv67FdkzNihGb"},"2H693Nh64ijrASJ1YsPIH5":{"name":"Professional Ethics","slug":"professional-ethics","id":"2H693Nh64ijrASJ1YsPIH5"},"2xMr2Vn4Os1BJSkPy8a8HD":{"name":"Professional Expertise & Ethics","description":"Professional Expertise & Ethics","slug":"professional-expertise-ethics","id":"2xMr2Vn4Os1BJSkPy8a8HD"},"7hqUnwDI3mPuZNO0WwGHUZ":{"name":"Professional Issues","slug":"professional-issues","id":"7hqUnwDI3mPuZNO0WwGHUZ"},"3ljRTXiJp23KPKqYHOOWZT":{"name":"Recently Issued Interpretations ","slug":"recently-issued-interpretations","id":"3ljRTXiJp23KPKqYHOOWZT"},"2X5wBpLaaYBOoNMLiy4eNE":{"name":"Standard Setting Activities ","slug":"standard-setting-activities","id":"2X5wBpLaaYBOoNMLiy4eNE"},"DY8C8tDRf3fBCkPZcnVeX":{"name":"Value Creation and Preservation","description":"Value Creation and Preservation","slug":"ethics-value-creation-and-preservation","id":"DY8C8tDRf3fBCkPZcnVeX"}},"sort":12},"2QqsSr5N932UARTftPwaRj":{"id":"2QqsSr5N932UARTftPwaRj","name":"Firm Practice Management","description":"Preparing your firm to adapt to changing environments","slug":"firm-practice-management","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/4neg5Mn8qkzQ47bRclqMjC/23175cfaf5ff4bcca3c1a42cdc042982/firm-management.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/5m3bBjgpPhVsnpwt6UWIHh/27d8b5f65fd24046d5a9bf2ed82d90d8/smaller_block_image_5.png","subtopics":{"1eUvLEFPfLfqvNUKf6uV9Z":{"name":"Business Development","description":"Business Development","slug":"firm-practice-management-greater-than-business-development","id":"1eUvLEFPfLfqvNUKf6uV9Z"},"4CGyqKIRrBJnbDDNIHGtIh":{"name":"Center for Plain English Accounting","description":"Center for Plain English Accounting","slug":"center-for-plain-english-accounting","id":"4CGyqKIRrBJnbDDNIHGtIh"},"3ZLF6PndBEPzen5OU4qUa3":{"name":"Client Service","description":"Client Service","slug":"firm-practice-management-greater-than-client-service","id":"3ZLF6PndBEPzen5OU4qUa3"},"3B5r1HwjD0Vtk6r6JVMMVc":{"name":"Employee Development, Engagement & Retention","description":"Employee Development, Engagement & Retention","slug":"employee-development-engagement-and-retention","id":"3B5r1HwjD0Vtk6r6JVMMVc"},"36mgiz6Krb1d97e8zY0rEs":{"name":"Firm Operations","slug":"firm-operations","id":"36mgiz6Krb1d97e8zY0rEs"},"5vlzCsmhm88a6gkcYzxtSQ":{"name":"Owner Development & Accountability","description":"Owner Development & Accountability","slug":"firm-practice-management-greater-than-owner-development-and-accountability","id":"5vlzCsmhm88a6gkcYzxtSQ"},"1W01hIgTMEaQNGdGhC77OW":{"name":"Performance Management","description":"Performance Management","slug":"firm-practice-management-greater-than-performance-management","id":"1W01hIgTMEaQNGdGhC77OW"},"70zeThyBqKIf4ud0kv7FkV":{"name":"Recruitment & Onboarding","description":"Recruitment & Onboarding","slug":"firm-practice-management-greater-than-recruitment-and-onboarding","id":"70zeThyBqKIf4ud0kv7FkV"},"3upiuoXCXrq1GODL5xADWf":{"name":"Small Firm Management","description":"Small Firm Management","slug":"small-firms-management","id":"3upiuoXCXrq1GODL5xADWf"},"3R9IRFFQeXivOiHRN02b00":{"name":"Strategic Planning","slug":"strategic-planning","id":"3R9IRFFQeXivOiHRN02b00"},"6AbzBtOAVjiYCuS5dGLVlo":{"name":"Technology","description":"Technology","slug":"firm-practice-management-greater-than-technology","id":"6AbzBtOAVjiYCuS5dGLVlo"}},"sort":7},"32KDXZhq6u1V8o4veWw0K":{"id":"32KDXZhq6u1V8o4veWw0K","name":"Forensic Services","description":"Fraud detection, forensic accounting and litigation support","slug":"forensic-services","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/iiDebPOoZEhIKceU2IHuf/00562e3afab394cd9626f2c0cc67d445/forensic.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/3Z2sBFqbzyeqKDPFSLuDpn/ca78bd2985527d4efab72f21574236f9/Forensic.jpg","subtopics":{"Mih8EcGc7nmnOz6AJWpVQ":{"name":"Bankruptcy, Insolvency & Reorganization","description":"Bankruptcy, Insolvency & Reorganization","slug":"fs-bankruptcy-insolvency-and-reorganization","id":"Mih8EcGc7nmnOz6AJWpVQ"},"1Y1HOQTGxCoTGFAczpaWhp":{"name":"Damage Calculations","description":"Damage Calculations","slug":"fs-damage-calculation","id":"1Y1HOQTGxCoTGFAczpaWhp"},"6utRZYXj0Lz8meHbVoOnas":{"name":"Digital Forensics","description":"Digital Forensics","slug":"digital-forensics","id":"6utRZYXj0Lz8meHbVoOnas"},"1AvF05Pn0QvzgKIdeLyw7N":{"name":"Family Law","description":"Family Law","slug":"fs-family-law","id":"1AvF05Pn0QvzgKIdeLyw7N"},"3nLMLWky3UZSq9WqkV21P9":{"name":"Financial Statement Misrepresentation","description":"Financial Statement Misrepresentation","slug":"forensic-services-greater-than-financial-statement-misrepresentation","id":"3nLMLWky3UZSq9WqkV21P9"},"2k1RKuxTD3oF9DwMoyO7Qe":{"name":"Fraud","slug":"fs-fraud","id":"2k1RKuxTD3oF9DwMoyO7Qe"},"3YufpuZqkJBOVKZHiNP0DG":{"name":"Litigation","description":" Forensic Services > Litigation","slug":"fs-litigation","id":"3YufpuZqkJBOVKZHiNP0DG"},"2pzprzSBttCd11vmvqlwIH":{"name":"Mergers & Acquisitions","description":"Mergers & Acquisitions","slug":"forensic-services-greater-than-mergers-and-acquisitions","id":"2pzprzSBttCd11vmvqlwIH"},"2YAv44MrA4i2MQSyXqz6d3":{"name":"Professional Standards","description":"Professional Standards","slug":"professional-standards","id":"2YAv44MrA4i2MQSyXqz6d3"}},"sort":6},"46EaI4roLLXrVN3yIJ3oZp":{"id":"46EaI4roLLXrVN3yIJ3oZp","name":"Government","description":"A&A guidance for federal, state & local governmental entities","slug":"government","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/4W6iLNRCEvWEhS4BUXk3Qg/c0f42747eace377751b0254876047cf7/government.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/2AvSmb9F4oYrjansIyMbwi/854401e0bed1ca979355675dd0445fcb/gov-statue-of-justice-lady-justice-law-concept-104.png","subtopics":{"bzZw2GIvXxn4HVNkH3QXn":{"name":"COVID-19: Governmental & Single Audit","description":"COVID-19: Governmental & Single Audit","slug":"government-greater-than-covid-19-governmental-and-single-audit","id":"bzZw2GIvXxn4HVNkH3QXn"},"5DxvSjg1aHHe0vuU7LRuoJ":{"name":"FASAB Accounting Requirements","description":"FASAB Accounting Requirements","slug":"fasab-accounting-requirements","id":"5DxvSjg1aHHe0vuU7LRuoJ"},"6bsFAAikardYMwrcyQ2FES":{"name":"Federal Government Financial Statement Audit","description":"Federal Government Financial Statement Audit","slug":"federal-government-financial-statement-audit","id":"6bsFAAikardYMwrcyQ2FES"},"7hbsvpluN1eSkCu9kHJHWP":{"name":"GASB Accounting Requirements","description":"GASB Accounting Requirements","slug":"gasb-accounting-requirements","id":"7hbsvpluN1eSkCu9kHJHWP"},"2eRUthDdplcr1ULo1IPLkd":{"name":"Governance","description":"Governance","slug":"government-greater-than-governance","id":"2eRUthDdplcr1ULo1IPLkd"},"5QvkHfpOdBTo7DkGtujlOx":{"name":"Governance & Management","description":"Governance & Management","slug":"governance-management","id":"5QvkHfpOdBTo7DkGtujlOx"},"5lHd1G4b9YO4ATnymYix7L":{"name":"Management","description":"Management","slug":"government-greater-than-management","id":"5lHd1G4b9YO4ATnymYix7L"},"5XREOWoYUPblPD3jIIlFMf":{"name":"Operational Performance","description":"Operational Performance","slug":"government-greater-than-operational-performance","id":"5XREOWoYUPblPD3jIIlFMf"},"O3VNxHJVzBEA396uMQnfD":{"name":"Other Governmental Compliance","description":"Other Governmental Compliance","slug":"government-greater-than-other-governmental-compliance","id":"O3VNxHJVzBEA396uMQnfD"},"2C6W519jW1bft8rmR7A70P":{"name":"Single Audit","description":"Single Audit","slug":"single-audit","id":"2C6W519jW1bft8rmR7A70P"},"2cZVin2FyUyVEctrc5Sc9K":{"name":"State & Local Government Financial Statement Audit","description":"State & Local Government Financial Statement Audit","slug":"state-local-government-financial-statement-audit","id":"2cZVin2FyUyVEctrc5Sc9K"},"54w0oCbo5ZJ0UCe3VYxzPc":{"name":"Yellow Book","description":"Yellow Book","slug":"yellow-book","id":"54w0oCbo5ZJ0UCe3VYxzPc"}},"sort":8},"6tlFOvuB1sXaKFnR46gHo6":{"id":"6tlFOvuB1sXaKFnR46gHo6","name":"Industry","description":"With changing business models and financial needs, it is more important than ever for finance teams to transform and drive value for their organizations. This hub provides you with access to the latest industry insights, information, tools, and resources.","slug":"industry","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/3nxdrH66f3YkxnWJTUrImP/f9ff037c6e57897ee8cd9f1ee7a5d25c/Misc_61x49_ICON_Tools.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/3d26XoS3YrFBMCBa6C8mQT/c001b083aeaf01ee700d6d03c9353122/large_block_image_1.png","subtopics":{"2iWc5Cr75B2HRzWYAoBgGK":{"name":"Agile Workforce & Processes","description":"Agile Workforce & Processes","slug":"agile-workforce-processes","id":"2iWc5Cr75B2HRzWYAoBgGK"},"3KSQgMwrlu75rZldsYMzA3":{"name":"Changing Role of the CFO","description":"Changing Role of the CFO","slug":"changing-role-of-the-cfo","id":"3KSQgMwrlu75rZldsYMzA3"},"4LNbaHEDKtJIdTITcgvMuD":{"name":"Data Analysis & Insights","description":"Data Analysis & Insights","slug":"data-analysis-insights","id":"4LNbaHEDKtJIdTITcgvMuD"},"2ZLLsTKeVHG4OjjSMBuesW":{"name":"Digital Transformation","description":"Digital Transformation","slug":"digital-transformation","id":"2ZLLsTKeVHG4OjjSMBuesW"},"71gSZQ13sk3tAAh1aQ7BhD":{"name":"Finding & Retaining Talent ","description":"Finding & Retaining Talent ","slug":"finding-retaining-talent","id":"71gSZQ13sk3tAAh1aQ7BhD"},"3n0iGlsz8pXWGkKRkZUy9v":{"name":"Managing Uncertainty & Disruption","description":"Managing Uncertainty & Disruption","slug":"managing-uncertainty-disruption","id":"3n0iGlsz8pXWGkKRkZUy9v"},"4t5tO9sd9E2PXZ728vr5yt":{"name":"Workplace Culture & Trends","description":"Workplace Culture & Trends","slug":"workplace-culture-trends","id":"4t5tO9sd9E2PXZ728vr5yt"}},"sort":16},"4jloHWEFmmKBo8ItPD9zdE":{"id":"4jloHWEFmmKBo8ItPD9zdE","name":"Management Accounting & Finance","description":"Corporate finance strategy and governance.","slug":"management-accounting-and-finance","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/7gjdtG8jhWOyi8Wn9KMF9H/35eb9dd3c9bdec4386f2270401900680/management-accounting.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/1tUOqXBhLUNGsJPJo9Ruiz/f3484da43509f1f4c1392cf6b94223b0/exam-takers-104.png","subtopics":{"6hTGmt0JO9DILQ58fUh8eL":{"name":"Accounting Information Systems","description":"Accounting Information Systems","slug":"accounting-information-systems","id":"6hTGmt0JO9DILQ58fUh8eL"},"1HvhBvBlDFtCOhpOoX4ogm":{"name":"Business","description":"Business","slug":"ma-business","id":"1HvhBvBlDFtCOhpOoX4ogm"},"4eWUZDne8fDSTNS4NCusGl":{"name":"Business Planning","description":"Business Planning","slug":"business-planning","id":"4eWUZDne8fDSTNS4NCusGl"},"119c61NfOVwzLOzqurBNJJ":{"name":"Business Strategy","description":"Business Strategy","slug":"management-accounting-and-finance-greater-than-business-strategy","id":"119c61NfOVwzLOzqurBNJJ"},"6XkoyLlIWHYuP45yfU2zoS":{"name":"CGMA Exam","description":"CGMA Exam","slug":"cgma-exam","id":"6XkoyLlIWHYuP45yfU2zoS"},"1R0IvYnNGd3Yq6JSBBblHm":{"name":"Corporate Finance & Treasury Management","description":"Corporate Finance & Treasury Management","slug":"corporate-finance-and-treasury-management","id":"1R0IvYnNGd3Yq6JSBBblHm"},"4rHq7LWqbb0qPmPbS6RgE3":{"name":"Cost Transformation","description":"Cost Transformation","slug":"cost-transformation","id":"4rHq7LWqbb0qPmPbS6RgE3"},"2Szu86WHFDaaegBbUyW6gP":{"name":"COVID-19: Management Accounting","description":"COVID-19: Management Accounting","slug":"covid-19-management-accounting","id":"2Szu86WHFDaaegBbUyW6gP"},"2OZVFLhalY887rtF9kGsKy":{"name":"Economics","description":"Economics","slug":"management-accounting-and-finance-economics","id":"2OZVFLhalY887rtF9kGsKy"},"2yNPPXrTDKVGOxOl3GG20D":{"name":"Enterprise Risk Management","description":"Enterprise Risk Management","slug":"enterprise-risk-management","id":"2yNPPXrTDKVGOxOl3GG20D"},"fvFfs497Ly1x62xJPfeW1":{"name":"Financial Planning and Analysis ","description":"Financial Planning and Analysis ","slug":"financial-planning-and-analysis","id":"fvFfs497Ly1x62xJPfeW1"},"7nDy8MqQ3gkGGRD93oawJ0":{"name":"Financial Strategy","description":"Financial Strategy","slug":"management-accounting-and-finance-financial-strategy","id":"7nDy8MqQ3gkGGRD93oawJ0"},"2mn7SRFZzPfNVLhEcMmqfn":{"name":"Investment Appraisal","description":"Investment Appraisal","slug":"management-accounting-and-finance-investment-appraisal","id":"2mn7SRFZzPfNVLhEcMmqfn"},"6PRdCZ3f0cINyYh1BezjRq":{"name":"IT Assurance Services","description":"IT Assurance Services","slug":"it-assurance-services","id":"6PRdCZ3f0cINyYh1BezjRq"},"3XWS3gkZObsUz1mwvYOtOk":{"name":"Management Reporting & Analysis","description":"Management Reporting & Analysis","slug":"management-reporting-analysis","id":"3XWS3gkZObsUz1mwvYOtOk"},"4ZL192HYicvxJSHsa55BOS":{"name":"Mergers & Acquisitions","description":"Mergers & Acquisitions","slug":"ma-mergers-acquisitions","id":"4ZL192HYicvxJSHsa55BOS"},"3RH0AgG6m7vCsu9kujSFv6":{"name":"Regulatory Change","description":"Regulatory Change","slug":"management-accounting-and-finance-greater-than-regulatory-change","id":"3RH0AgG6m7vCsu9kujSFv6"},"1kVO62Wf5UNcSrH5mhccLF":{"name":"Resource Management","description":"Resource Management","slug":"management-accounting-and-finance-resource-management","id":"1kVO62Wf5UNcSrH5mhccLF"},"11eMvHx1UHs1LVFro9h72E":{"name":"Sustainability","description":"Sustainability","slug":"ma-sustainability","id":"11eMvHx1UHs1LVFro9h72E"},"6L43yEKUGA2M9kmeW3UaM":{"name":"Tax Strategy & Compliance","description":"Tax Strategy & Compliance","slug":"tax-strategy-compliance","id":"6L43yEKUGA2M9kmeW3UaM"}},"sort":2},"3vlFRwaO5M1ATDR2HODwEc":{"id":"3vlFRwaO5M1ATDR2HODwEc","name":"Not-for-Profit","description":"A&A guidance for not-for-profits of all types and sizes","slug":"not-for-profit","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1zsk8J6FLboYvJRTOakDV1/c95abe807c10278c17a10a3e31b95501/not-for-profit.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/5m3bBjgpPhVsnpwt6UWIHh/27d8b5f65fd24046d5a9bf2ed82d90d8/smaller_block_image_5.png","subtopics":{"60IhsGKkxSI3UyGvj8MjwU":{"name":"COVID-19","description":"COVID-19","slug":"not-for-profit-covid-19","id":"60IhsGKkxSI3UyGvj8MjwU"},"3cLy3MOay7HwUw1gFBhfRV":{"name":"FASB Not-for-Profit Accounting & Financial Reporting","description":"FASB Not-for-Profit Accounting & Financial Reporting","slug":"nfp-financial-accounting-and-reporting","id":"3cLy3MOay7HwUw1gFBhfRV"},"UtsNIn9tQeZ6zdJbanJRn":{"name":"Not-for-Profit Audit Requirements","description":"Not-for-Profit Audit Requirements","slug":"nfp-audit-requirements","id":"UtsNIn9tQeZ6zdJbanJRn"},"7DRDwpDGE7fwfdUx20cAKZ":{"name":"Not-for-Profit Governance","description":"Not-for-Profit Governance","slug":"nfp-governance","id":"7DRDwpDGE7fwfdUx20cAKZ"},"uziG3vy7jhCw0q2XnWVQK":{"name":"Not-for-Profit Tax & Regulatory","description":"Not-for-Profit Tax & Regulatory","slug":"tax-regulatory","id":"uziG3vy7jhCw0q2XnWVQK"}},"sort":9},"djDNHB319Fex1XiWORgIM":{"id":"djDNHB319Fex1XiWORgIM","name":"People, Leadership & Advancement","description":"Search professional development opportunities to grow your skillset and drive career growth. Whatever your experience, ambitions and knowledge, you can always develop new, in-demand competencies to go even farther.","slug":"people-leadership-and-advancement","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1wewarbhYTgaXeHKah5FSQ/e1c52198b5d3ee1874dc3a03686d1576/2206-479542_60x60_RAVE_Icon_People_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/1JZ1bJUuIwEzjE2xIqe0wU/601833b09f52f431e4bcb59e655e5681/Entrepreneur.jpg","subtopics":{"6nhnq7HvboO1tR1L24ueHN":{"name":"Accounting Profession Education","description":"Accounting Profession Education","slug":"people-leadership-and-advancement-accounting-profession-education","id":"6nhnq7HvboO1tR1L24ueHN"},"yBS4tXzkcuXlPjvfpzL40":{"name":"Accounting Profession Leadership ","description":"Accounting Profession Leadership ","slug":"people-leadership-and-advancement-accounting-profession-leadership","id":"yBS4tXzkcuXlPjvfpzL40"},"76Wa4iEi8qfJZKQiLB5IU5":{"name":"Career Development","description":"Career Development","slug":"people-leadership-and-advancement-career-development","id":"76Wa4iEi8qfJZKQiLB5IU5"},"HfliFQc9IXf1Sf5mhkSz2":{"name":"CGMA Exam","description":"CGMA Exam","slug":"people-leadership-and-advancement-cgma-exam","id":"HfliFQc9IXf1Sf5mhkSz2"},"3jADRBTcYvtEGuYVBTNpK6":{"name":"Change Management","description":"Change Management","slug":"people-leadership-and-advancement-change-management","id":"3jADRBTcYvtEGuYVBTNpK6"},"7a0zODoakiWLnttHzZmlH2":{"name":"Coaching & Mentoring","description":"Coaching & Mentoring","slug":"people-leadership-and-advancement-coaching-mentoring","id":"7a0zODoakiWLnttHzZmlH2"},"6hcTadovoyQoxxsHRchu1Q":{"name":"Communication","description":"Communication","slug":"people-leadership-and-advancement-communication","id":"6hcTadovoyQoxxsHRchu1Q"},"5NQTcrd4HuGZ2zEorzgg1U":{"name":"Corporate Social Responsibility","description":"People, Leadership & Advancement > Corporate Social Responsibility","slug":"people-leadership-and-advancement-corporate-socials-responsibility","id":"5NQTcrd4HuGZ2zEorzgg1U"},"2Q4jEPNdwSTDYWyMOx3O9I":{"name":"CPA Exam","description":"People, Leadership & Advancement > CPA Exam","slug":"people-leadership-and-advancement-cpa-exam","id":"2Q4jEPNdwSTDYWyMOx3O9I"},"7rS4nlbGkpLG2Q2F5cxUlw":{"name":"Culture & Trends","description":"People, Leadership & Advancement > Culture & Trends","slug":"people-leadership-and-advancement-culture-and-trends","id":"7rS4nlbGkpLG2Q2F5cxUlw"},"1r1s9OiXGeZ5jI9qhYaNMg":{"name":"Diversity, Equity & Inclusion","description":"People, Leadership & Advancement > Diversity, Equity & Inclusion","slug":"diversity-equity-and-inclusion","id":"1r1s9OiXGeZ5jI9qhYaNMg"},"dANUN8acTgX3HD2qqWBmj":{"name":"Driving Performance","description":"Driving Performance","slug":"people-leadership-and-advancement-driving-performance","id":"dANUN8acTgX3HD2qqWBmj"},"2Ticj2wUR2eMv3hzhc2IWt":{"name":"Effective Leadership and Business Mindsets","description":"Effective Leadership and Business Mindsets","slug":"people-leadership-and-advancement-effective-leadership-and-business-mindsets","id":"2Ticj2wUR2eMv3hzhc2IWt"},"75X0qFDSOF1yM9Ky7JUwMn":{"name":"Gig & Independent Contracting","description":"Gig & Independent Contracting","slug":"people-leadership-and-advancement-greater-than-gig-and-independent","id":"75X0qFDSOF1yM9Ky7JUwMn"},"3x3DxfLZO5ow5cC6IeQeMz":{"name":"Influence","description":"Influence","slug":"people-leadership-and-advancement-influence","id":"3x3DxfLZO5ow5cC6IeQeMz"},"3uWntYadjbdwXAY5lIEi0i":{"name":"Leadership","description":"Leadership","slug":"people-leadership-and-advancement-leadership","id":"3uWntYadjbdwXAY5lIEi0i"},"43sRIRqTcYL3SvAhCxANyw":{"name":"Motivating & Inspiring","description":"Motivating & Inspiring","slug":"people-leadership-and-advancement-motivating-inspiring","id":"43sRIRqTcYL3SvAhCxANyw"},"AkAY7xcilYS4jKkmnNmeo":{"name":"Negotiation & Decision Making","description":"Negotiation & Decision Making","slug":"people-leadership-and-advancement-negotiation-decision-making","id":"AkAY7xcilYS4jKkmnNmeo"},"26eIlN56Ixw0wIrTZmxuxs":{"name":"Networking","description":"Networking","slug":"people-leadership-and-advancement-networking","id":"26eIlN56Ixw0wIrTZmxuxs"},"4LJ4wHDTuNY6nxBf7x2Jdu":{"name":"Personal Brand","description":"Personal Brand","slug":"people-leadership-and-advancement-personal-brand","id":"4LJ4wHDTuNY6nxBf7x2Jdu"},"4syGSkvkfPfcz7SvvwrWs6":{"name":"Team Building & Collaboration","description":"People, Leadership & Advancement > Team Building & Collaboration","slug":"people-leadership-and-advancement-team-building-collaboration","id":"4syGSkvkfPfcz7SvvwrWs6"},"5IKR9Z34M7i5bIEdQcgXaJ":{"name":"Trust, Opportunity, Prosperity","description":"Trust, Opportunity, Prosperity","slug":"trust-opportunity-prosperity","id":"5IKR9Z34M7i5bIEdQcgXaJ"},"5xBhFnoe9wgIVLwwdTnWwF":{"name":"Well-Being","description":"Well-Being","slug":"people-leadership-and-advancement-greater-than-well-being","id":"5xBhFnoe9wgIVLwwdTnWwF"},"6nOBnPtixdUMTdsLhl5fLw":{"name":"Workplace of the Future","description":"Workplace of the Future","slug":"workplace-of-the-future","id":"6nOBnPtixdUMTdsLhl5fLw"}},"sort":11},"WW2RS4utc2upb4vaqRgxk":{"id":"WW2RS4utc2upb4vaqRgxk","name":"Personal Financial Planning","description":"Retirement, estate, tax, and investment planning strategies","slug":"personal-financial-planning","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/3OeitGv8RlY7218EDG2LXd/dc2b7f9a30df5e38d62ec35deee3edaa/personal-fin-planning.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/1lJcveS73pE99eVnsZVCPJ/4aff95fa87f9cea6e88a318ea58a6182/R14-Calculator_and_pencil-502733644.jpg","subtopics":{"6AOpPIhlRx3fyJRhQwCqVX":{"name":"Cash-Flow Planning","description":"Cash-Flow Planning","slug":"cash-flow-planning","id":"6AOpPIhlRx3fyJRhQwCqVX"},"3MHHNpKW6fErieVnTZwWFu":{"name":"Charitable Planning","description":"Charitable Planning","slug":"charitable-planning","id":"3MHHNpKW6fErieVnTZwWFu"},"2hMAhGDvBym6cl3qQFxv6H":{"name":"Consumer Content","description":"Consumer Content","slug":"consumer-content","id":"2hMAhGDvBym6cl3qQFxv6H"},"2un9vlSGE3Oz6slMErrH74":{"name":"Education Planning","description":"Education Planning","slug":"education-planning","id":"2un9vlSGE3Oz6slMErrH74"},"1r28NANLHrgFRbGEXkRHVX":{"name":"Elder, Special Needs & Chronic Illness Planning","description":"Elder, Special Needs & Chronic Illness Planning","slug":"personal-financial-planning-greater-than-elder-special-needs-and-chronic","id":"1r28NANLHrgFRbGEXkRHVX"},"632oM56hR2o4B30KqTshX8":{"name":"Employee & Business Owner Planning","description":"Employee & Business Owner Planning","slug":"employee-business-owner-planning","id":"632oM56hR2o4B30KqTshX8"},"7uTVzTy3lyOsvYO5Aa9uzL":{"name":"Estate Planning","description":"Estate Planning","slug":"estate-planning","id":"7uTVzTy3lyOsvYO5Aa9uzL"},"01H2DBcfxQDeXrGoj5BU2P":{"name":"Financial Literacy","description":"Financial Literacy","slug":"personal-financial-planning-financial-literacy","id":"01H2DBcfxQDeXrGoj5BU2P"},"66MgsnwCTq6RqCij4dlkiI":{"name":"Investment Planning","description":"Investment Planning","slug":"investment-planning","id":"66MgsnwCTq6RqCij4dlkiI"},"1TV33bBNsgwOVwjyGqwONU":{"name":"Personal Financial Specialist","description":"Personal Financial Specialist","slug":"personal-financial-planning-personal-financial-specialist","id":"1TV33bBNsgwOVwjyGqwONU"},"2892W0jHJlrZT3UBEMbdZI":{"name":"Practice Management","description":"Practice Management","slug":"pfp-practice-management","id":"2892W0jHJlrZT3UBEMbdZI"},"6ZNmi2RhhlTohil2MJ9UYC":{"name":"Professional Standards & Responsibilities","description":"Professional Standards & Responsibilities","slug":"professional-standards-responsibilities","id":"6ZNmi2RhhlTohil2MJ9UYC"},"5pVAeMhSWTnDhGwMZjvTZl":{"name":"Retirement Planning","description":"Retirement Planning","slug":"retirement-planning","id":"5pVAeMhSWTnDhGwMZjvTZl"},"1OKYOpacpKPJqZ0H85ci2u":{"name":"Risk Management & Insurance Planning","description":"Risk Management & Insurance Planning","slug":"risk-management-insurance-planning","id":"1OKYOpacpKPJqZ0H85ci2u"},"54MlIQWrKproJiigbVBfGA":{"name":"Tax Planning","description":"Tax Planning","slug":"pfp-tax-planning","id":"54MlIQWrKproJiigbVBfGA"}},"sort":4},"j4zE4lQoIY8FaAaQ1G1Bv":{"id":"j4zE4lQoIY8FaAaQ1G1Bv","name":"Tax","description":" Essential tax guidance based on the latest developments","slug":"tax","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1D2f70rNfDYi89QIdAQDtH/c00843a597283f343c9da60e79274138/tax.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/RnuK4q733plIn36NnDztE/c041f8122764a62a847c67a8607a9294/smaller_block_image_4.png","subtopics":{"jkP4DYYTklUhVcf9O8sqq":{"name":"Advocacy and Tax Relief","description":"Advocacy and Tax Relief","slug":"tax-advocacy-and-tax-relief","id":"jkP4DYYTklUhVcf9O8sqq"},"2re1JBVBKJYGihUpvG3zQb":{"name":"C Corporation Income Taxation ","slug":"c-corporation-income-taxation","id":"2re1JBVBKJYGihUpvG3zQb"},"5cy1BTw8MCkzgDy60nzztg":{"name":"COVID-19: Tax","description":"COVID-19: Tax","slug":"covid-19-tax","id":"5cy1BTw8MCkzgDy60nzztg"},"12jXOK0HHJfuHnPzQgEyzR":{"name":"Employee Benefits","slug":"employee-benefits","id":"12jXOK0HHJfuHnPzQgEyzR"},"4GQWED8oI2JypVNgObgf97":{"name":"Individual Income Taxation ","slug":"individual-income-taxation","id":"4GQWED8oI2JypVNgObgf97"},"1DDJ4nFax6m5Z6XN24hUJn":{"name":"International Tax","slug":"international-tax","id":"1DDJ4nFax6m5Z6XN24hUJn"},"Mq6opV4siOtBY8twPC4r3":{"name":"IRS Practice & Procedure","description":"Browse the latest resources to help with IRS tax matters including news, guidance and tools. ","slug":"irs-practice-procedure","id":"Mq6opV4siOtBY8twPC4r3"},"4hfENykUijEmMo3hNdIFfF":{"name":"Partnership & LLC Taxation","description":"Partnership & LLC Taxation","slug":"partnership-llc-taxation","id":"4hfENykUijEmMo3hNdIFfF"},"4aXAbxJuoMBQg5kHyMRYdo":{"name":"Practice Management & Professional Standards","description":"Practice Management & Professional Standards","slug":"practice-management-professional-standards","id":"4aXAbxJuoMBQg5kHyMRYdo"},"3Rbi1zkgBOJSEttgqfuyks":{"name":"S Corporation Income Taxation","slug":"s-corporation-income-taxation","id":"3Rbi1zkgBOJSEttgqfuyks"},"1ueYFddK9xpAVlGaNXJQfC":{"name":"State & Local Tax (SALT)","description":"Navigate the complexities of state and local tax compliance and planning with guidance, tools and checklists","slug":"state-local-tax","id":"1ueYFddK9xpAVlGaNXJQfC"},"5ASJECzizAL3h9QSlU3Wq":{"name":"Tax Accounting","description":"Tax Accounting","slug":"t-tax-accounting","id":"5ASJECzizAL3h9QSlU3Wq"},"295jpiRn7zbQa4tyZHI98F":{"name":"Tax Policy & Regulatory Change","description":"Tax Policy & Regulatory Change","slug":"tax-policy-and-regulatory-change","id":"295jpiRn7zbQa4tyZHI98F"},"2KHJzwwX3emZKBdSspt7JK":{"name":"Tax Season","description":"With constant changes to the tax landscape, being prepared for tax season is critical for success. Set yourself up for a smoother filing season by tapping into the wealth of AICPA and Tax Section resources. ","slug":"tax-season","id":"2KHJzwwX3emZKBdSspt7JK"},"7kRghevXZmwYhZvLOuhRmi":{"name":"Tax-Exempt Organizations","slug":"tax-exempt-organizations","id":"7kRghevXZmwYhZvLOuhRmi"},"4YK97u68ghgx5glO0qkNlb":{"name":"Taxation of Estates & Trusts","slug":"taxation-of-estates-trusts","id":"4YK97u68ghgx5glO0qkNlb"}},"sort":1},"5l9IFUv8AXf9RFq0Q9IkQ6":{"id":"5l9IFUv8AXf9RFq0Q9IkQ6","name":"Technology","description":"Processes and tech to serve your clients and your business","slug":"technology","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/5yLT50PIf4pwhYWpt2v4al/c87ca07cdd6914de9bff2a5b0091353a/technology.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/BLk2jgRNuT8pqNZniJQLp/97a65aec5c63d49f1265f25a1e884358/Transformation.jpg","subtopics":{"1e84G80lULzeMgNhHYqOu7":{"name":"Accounting In the Digital Age","description":"Accounting In the Digital Age","slug":"accounting-in-the-digital-age","id":"1e84G80lULzeMgNhHYqOu7"},"7BZo7tdVJZ5LyMXlQPqnar":{"name":"Artificial Intelligence","description":"Artificial Intelligence","slug":"technology-greater-than-artificial-intelligence","id":"7BZo7tdVJZ5LyMXlQPqnar"},"4YCy6tE4l3dcRYL1zvaWw8":{"name":"Automation","description":"Automation","slug":"technology-greater-than-automation","id":"4YCy6tE4l3dcRYL1zvaWw8"},"3TZM1XUuFr9KDayG9hqLP":{"name":"Blockchain & Digital Assets","description":"Blockchain & Digital Assets","slug":"technology-greater-than-blockchain-and-digital-assets","id":"3TZM1XUuFr9KDayG9hqLP"},"4ebJNNlynqlY89ECEXtcQT":{"name":"COVID-19: Technology","description":"COVID-19: Technology","slug":"covid-19-technology","id":"4ebJNNlynqlY89ECEXtcQT"},"1UB19enQ1FC3upyrTvayz6":{"name":"Cybersecurity","description":"Cybersecurity","slug":"technology-greater-than-cybersecurity","id":"1UB19enQ1FC3upyrTvayz6"},"5HLh7XKIDa64IPq5O8ERQx":{"name":"Data Analytics","description":"Data Analytics","slug":"technology-greater-than-data-analytics","id":"5HLh7XKIDa64IPq5O8ERQx"},"4QSZO4hBzcyo3O7npguLVw":{"name":"Emerging Technologies","slug":"emerging-technologies","id":"4QSZO4hBzcyo3O7npguLVw"},"7JuYWBkssPAXkcr2alit3n":{"name":"Information & Data Management","slug":"information-data-management","id":"7JuYWBkssPAXkcr2alit3n"},"1VbTcQy3yCzd3Bo2xlTqk6":{"name":"Information Security & Privacy","description":"Information Security & Privacy","slug":"information-security-privacy","id":"1VbTcQy3yCzd3Bo2xlTqk6"},"5zUE0T8I8inBLJOZjcTojg":{"name":"IT Governance, Risk & Controls","slug":"it-governance-risk-controls","id":"5zUE0T8I8inBLJOZjcTojg"},"6adlrPa31CEFNrXfTA36WB":{"name":"Policy & Regulatory Change","description":"Policy & Regulatory Change","slug":"technology-policy-and-regulatory-change","id":"6adlrPa31CEFNrXfTA36WB"}},"sort":10},"2Jfet4TPeHc3l8jkfGV6jX":{"id":"2Jfet4TPeHc3l8jkfGV6jX","name":"Valuation Services","description":"Expanding your expertise in measuring and managing value","slug":"valuation-services","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/3k1TPNrfjYgdreCmTdIGf1/e6d86ee9eca615189307c8dfc658d5ce/valuation-services.svg","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/3AcwWjXxHBjvrbIDfV3EZ6/511b3f2c3f4212f7f45121e20ef56999/side-jobs-to-make-some-extra-money-earn-extra-mon-2021-09-03-08-57-12-utc__1___2_.jpg","subtopics":{"1SHQtZdyZeXCWNaz8Pbvb8":{"name":"Business Valuation","description":"Business Valuation","slug":"vs-business-valuation","id":"1SHQtZdyZeXCWNaz8Pbvb8"},"QtkLsp3EQoAFhOYotZsDu":{"name":"COVID-19: Valuation Services","description":"COVID-19: Valuation Services","slug":"covid-19-valuation-services","id":"QtkLsp3EQoAFhOYotZsDu"},"1hgf2uibZYim8Zf2b78HYh":{"name":"Disputes & Litigation","description":"Disputes & Litigation","slug":"vs-disputes-litigation","id":"1hgf2uibZYim8Zf2b78HYh"},"2guGF38pasKTck0qnkjlNx":{"name":"Employee Stock Ownership Plan (ESOP) Valuation","description":"Employee Stock Ownership Plan (ESOP) Valuation","slug":"employee-stock-ownership-plan-valuation","id":"2guGF38pasKTck0qnkjlNx"},"1iRJjTbwYjuGTo7bkbmPAL":{"name":"Fair Value Measurement","description":"Fair Value Measurement","slug":"vs-fair-value-measurement","id":"1iRJjTbwYjuGTo7bkbmPAL"},"1xHAqgi4D9ssWlQmNDhcU4":{"name":"Financial Instruments","description":"Financial Instruments","slug":"vs-financial-instruments","id":"1xHAqgi4D9ssWlQmNDhcU4"},"6xdFZpbJ5qG05axQQTyR2W":{"name":"Private Equity","description":"Private Equity","slug":"private-equity","id":"6xdFZpbJ5qG05axQQTyR2W"},"5zSrwHslfWpGSYxiOawQFX":{"name":"Professional Standards & Frameworks","description":"Professional Standards & Frameworks","slug":"professional-standards-frameworks","id":"5zSrwHslfWpGSYxiOawQFX"},"5Yef12G5YpTbzPJRWY97xA":{"name":"Succession Planning","description":"Succession Planning","slug":"vs-succession-planning","id":"5Yef12G5YpTbzPJRWY97xA"},"17nOPVcO5Gdf2HmsejnevJ":{"name":"Transaction Services","description":"Transaction Services","slug":"transaction-services","id":"17nOPVcO5Gdf2HmsejnevJ"},"1EBOPkRpedNR4Bb1ygWdum":{"name":"University Resources","description":"University Resources","slug":"university-resources","id":"1EBOPkRpedNR4Bb1ygWdum"},"4v06qTKsLWNrY5bSdzLhN9":{"name":"Valuation for Tax Purposes","description":"Valuation for Tax Purposes","slug":"valuation-for-tax-purposes","id":"4v06qTKsLWNrY5bSdzLhN9"},"5rLM4liRL1BroA6DpFlPVg":{"name":"Venture Capital","description":"Venture Capital","slug":"venture-capital","id":"5rLM4liRL1BroA6DpFlPVg"}},"sort":13}},"error":null,"topicsFetched":true},"industries":{"industriesHash":{"1ieuF0GvlkzLOoqqXGse8c":{"id":"1ieuF0GvlkzLOoqqXGse8c","name":"Accommodation and Food Services","description":"Accommodation and Food Services","slug":"accommodation-and-food-services","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/5EEgqnliUdGG3SY8Q6Lo2Z/654364e9a95d32b982a8dd4746d24def/2206-479542_60x60_RAVE_Icon_Accomodations_and_Food_150dpi.png"},"6C6YTdPKpeyMSaBmG9ivCU":{"id":"6C6YTdPKpeyMSaBmG9ivCU","name":"Accounting, Tax Prep, Bookkeeping and EBPs","description":"Accounting, Tax Prep, Bookkeeping and EBPs","slug":"accounting-tax-prep-bookkeeping-and-ebps","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/4lseglWc0Vyr1KVjKLsk4x/29d0495b4bfbb4d821a8b011832daaed/2206-479542_60x60_RAVE_Icon_Accounting_Tax_Prep_150dpi.png"},"5mr3YMlyplkv7RD7My9hyd":{"id":"5mr3YMlyplkv7RD7My9hyd","name":"Agriculture, Forestry, Fishing, Hunting","description":"Agriculture, Forestry, Fishing, Hunting","slug":"agriculture-forestry-fishing-hunting","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/117oOluH8SynxjATBJ83XD/63dfd5dc901895f6580599be4b7c52ff/2206-479542_60x60_RAVE_Icon_Agriculture_Forestry_150dpi.png"},"55jndedF9kFytoethqUus9":{"id":"55jndedF9kFytoethqUus9","name":"Arts, Entertainment and Recreation","description":"Arts, Entertainment and Recreation","slug":"arts-entertainment-and-recreation","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/7Ap3vHI1SB5kSNVk2DqSeB/fc924884a85ea2bb068c7fd2ee7fbb2b/2206-479542_60x60_RAVE_Icon_Arts_Entertainment_Rec_150dpi.png"},"79AHuae9JIuNdXdHr7cSyK":{"id":"79AHuae9JIuNdXdHr7cSyK","name":"Banking and Lending","description":"Banking and Lending","slug":"banking-and-lending","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1UzDCBiDmvzNOg0BOKOWaI/e5a301392bb7f75826d87fbc941cfde7/2206-479542_60x60_RAVE_Icon_Banking_150dpi.png"},"2WTE67IIMSWDN77L5zsvkN":{"id":"2WTE67IIMSWDN77L5zsvkN","name":"Construction","description":"Construction","slug":"construction","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/4clfnKtUPkgTjNqMjAK9oZ/a689c6d06aab8c7270e952bc989baa84/2206-479542_60x60_RAVE_Icon_Construction_150dpi.png"},"5ijLISKfcCpXpbRPTI8Z1d":{"id":"5ijLISKfcCpXpbRPTI8Z1d","name":"Educational Services","description":"Educational Services","slug":"educational-services","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/5b8LUnJfYn4wLeD9rsBZEq/a059f5b172cdd7686223929f2a37925e/2206-479542_60x60_RAVE_Icon_Education_Services_150dpi.png"},"6rhTdqzkHhtO4XhrGTShK3":{"id":"6rhTdqzkHhtO4XhrGTShK3","name":"Health Care and Social Assistance","description":"Health Care and Social Assistance","slug":"health-care-and-social-assistance","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/7AguMu8qdznYu27USkhwFD/aba180aa433562a5b2b4d1090abea25c/2206-479542_60x60_RAVE_Icon_Healthcare_150dpi.png"},"307kNPZhM3H2exxtE4tsS5":{"id":"307kNPZhM3H2exxtE4tsS5","name":"Info. & Tech., Media & Communications","description":"Info. & Tech., Media & Communications","slug":"info-and-tech-media-and-communications","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/OfUH9ZxLzDjlyZL4ciM5p/fcdb6530f5b003bad523a2fb1f5d81f7/2206-479542_60x60_RAVE_Icon_Info___Tech_150dpi.png"},"2sG0hFs9YKH99nlwR28YX3":{"id":"2sG0hFs9YKH99nlwR28YX3","name":"Insurance","description":"Insurance","slug":"insurance","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/5Hx5geVThkx5uRlNJ8BMVa/54e7803fdb8fc05325bcad8cbd0253ef/2206-479542_60x60_RAVE_Icon_Insurance_150dpi.png"},"46sbdr45T7XaLhOAx1wCyz":{"id":"46sbdr45T7XaLhOAx1wCyz","name":"Investment Companies","description":"Investment Companies","slug":"investment-companies","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/2ZCo3Del4nj68t1AfKumGa/79e29f3fb5d793462495cb937cc22d5d/2206-479542_60x60_RAVE_Icon_Investment_Companies_150dpi.png"},"5cyPfTQkhcD5iLhSkOppxR":{"id":"5cyPfTQkhcD5iLhSkOppxR","name":"Manufacturing","description":"Manufacturing","slug":"manufacturing","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/4nCAc6KjjbSZClZVWenqrF/9dc15a81687b0da8ad9cae51fbaf0633/2206-479542_60x60_RAVE_Icon_Manufacturing_150dpi.png"},"9cxtKa0UtTiJ4vOwaF17Y":{"id":"9cxtKa0UtTiJ4vOwaF17Y","name":"Media","description":"Media"},"114MlGqKQ8YcGaiFaGNcQl":{"id":"114MlGqKQ8YcGaiFaGNcQl","name":"Professional, Scientific and Technical Services","description":"Professional, Scientific and Technical Services","slug":"professional-scientific-and-technical-services","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/28xUeKO4OZhNTLpXxw92CB/e56b9fcc823b54ef361c1717341b0d82/2206-479542_60x60_RAVE_Icon_Prof_Scientific___Tech_150dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/23tthHwSfmxMGRq9hgldVG/819fad3d107aea0c11c95d04efacea7c/2302-068199_blog_1_image_3.jpg"},"7MVxRnAIMFCPeopuddTHEj":{"id":"7MVxRnAIMFCPeopuddTHEj","name":"Public Administration and Government","description":"Public Administration and Government","slug":"public-administration-and-government","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/Joyz3ofKbAJg5ynVVAQfl/a347fa81a755de7d938744b7343a12cd/2206-479542_60x60_RAVE_Icon_Public_Admin___Govt_150dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/1vVqlObpWLXs1kV59umCTp/4a85db6c7ab4f051a35438cafcdacc1d/PublicAccountingGenericBranded.jpg"},"4TZ8OzqNrk1eBzYZcAR9th":{"id":"4TZ8OzqNrk1eBzYZcAR9th","name":"Real Estate","description":"Real Estate","slug":"real-estate","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/6ncm97nSbc5BLgwq00iJ2x/ea306c77260ba2df626d5a9071456ab4/2206-479542_60x60_RAVE_Icon_Real_Estate_150dpi.png"},"7EIb4c8CuOpLcdrbud7tHF":{"id":"7EIb4c8CuOpLcdrbud7tHF","name":"Retail Trade","description":"Retail Trade","slug":"retail-trade","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/5JG4AfCIJLMS5sZvQ7tRh4/25c5f820ecc1c65bc7ce6b79b41c8f88/2206-479542_60x60_RAVE_Icon_Retail_150dpi.png"},"3J72avfdk4pmpBOv9FoMNz":{"id":"3J72avfdk4pmpBOv9FoMNz","name":"Stockbrokers and Dealers","description":"Stockbrokers and Dealers","slug":"stockbrokers-and-dealers","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1wewarbhYTgaXeHKah5FSQ/e1c52198b5d3ee1874dc3a03686d1576/2206-479542_60x60_RAVE_Icon_People_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/6i60hCeUhCtcMg2gMJSBud/054752689a588fe24d3c3b6e8dae2028/MicrosoftTeams-image__11_.png"},"2xMfe9viMU021frOr4nwn0":{"id":"2xMfe9viMU021frOr4nwn0","name":"Transportation and Warehousing","description":"Transportation and Warehousing","slug":"transportation-and-warehousing","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/2W5TYmcEtlPDyMTJfpcwAv/b5004ed84aa1e05db089036ab736903c/2206-479542_60x60_RAVE_Icon_Transportation_Warehouse_150dpi.png"},"1QGXeqliNj8EEHhE2CnAQn":{"id":"1QGXeqliNj8EEHhE2CnAQn","name":"Utilities","description":"Utilities","slug":"utilities","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1wewarbhYTgaXeHKah5FSQ/e1c52198b5d3ee1874dc3a03686d1576/2206-479542_60x60_RAVE_Icon_People_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/6QJU4KSWoNcWQNwtQINjjT/6c76ab2d22d52f8db46c9ffd7548d15f/2109-97725_Webcast_7_1440x800.jpg"},"4f7yOkU62F0hZKuX1Ot2S2":{"id":"4f7yOkU62F0hZKuX1Ot2S2","name":"Waste Management and Remediation Services","description":"Waste Management and Remediation Services","slug":"waste-management-and-remediation-services"},"1ksnGmx16qplv2obq0pAhR":{"id":"1ksnGmx16qplv2obq0pAhR","name":"Wholesale Trade","description":"Wholesale Trade","slug":"wholesale-trade","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1Snz9Qebo31BceMXyt34hI/4fe325110fa166f8808aec330b84d0bb/2206-479542_60x60_RAVE_Icon_Wholesale_Trade_150dpi.png"}},"error":null,"industriesFetched":true},"trends":{"trendsHash":{"vcV7GdjSblwUxzbAWThks":{"id":"vcV7GdjSblwUxzbAWThks","name":"Advance the Profession","description":"Advance the Profession","slug":"advance-the-profession","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/4XbbSevBKO9xhG7ojB6HV3/9bf393f4ecaa6c3478468570074d394b/2302-099676_blog_3_image_3.jpg"},"2xsNpPQT5YpNFJmNVjup2E":{"id":"2xsNpPQT5YpNFJmNVjup2E","name":"Business Model Evolution","description":"Business Model Evolution","slug":"business-model-evolution"},"3eiOHJo5yejY8224DhR3Gx":{"id":"3eiOHJo5yejY8224DhR3Gx","name":"Cannabis","description":"Cannabis","slug":"cannabis","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1wewarbhYTgaXeHKah5FSQ/e1c52198b5d3ee1874dc3a03686d1576/2206-479542_60x60_RAVE_Icon_People_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/1vVqlObpWLXs1kV59umCTp/4a85db6c7ab4f051a35438cafcdacc1d/PublicAccountingGenericBranded.jpg"},"5iILCkKVYQi8QzJ2F3dr0A":{"id":"5iILCkKVYQi8QzJ2F3dr0A","name":"Covid","description":"Covid"},"2HLMq8ioOHNl2piyh0YrfM":{"id":"2HLMq8ioOHNl2piyh0YrfM","name":"CPA Evolution","description":"CPA Evolution","slug":"cpa-evolution","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1wewarbhYTgaXeHKah5FSQ/e1c52198b5d3ee1874dc3a03686d1576/2206-479542_60x60_RAVE_Icon_People_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/3vWN5oNWLpT6d7lbBG4SW7/f9c66b62e6a1de2b455ae00d7d3a5386/2302-106059_SFD_StudentPageHeader.jpg"},"2E7T1qSXJSIzrlqGtxmE0z":{"id":"2E7T1qSXJSIzrlqGtxmE0z","name":"Digital Transformation","description":"Digital Transformation","slug":"digital-transformation"},"68oCgzzrkwOA38RghfS4vt":{"id":"68oCgzzrkwOA38RghfS4vt","name":"Employability Independent finance professional","description":"Employability Independent finance professional","slug":"employability-independent-finance-professional","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1wewarbhYTgaXeHKah5FSQ/e1c52198b5d3ee1874dc3a03686d1576/2206-479542_60x60_RAVE_Icon_People_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/khXpnWXd1kMV0f2sadYX9/4e0d3adb80c18553526ff0a1877e0470/Screenshot_2024-04-02_190936.png"},"6qQ67AorggBntPpR32fc8J":{"id":"6qQ67AorggBntPpR32fc8J","name":"Future of Finance","description":"Future of Finance","slug":"future-of-finance"},"RhJIJQgeFdnKXOwVeEIEd":{"id":"RhJIJQgeFdnKXOwVeEIEd","name":"Resilience and Recovery","description":"Resilience and Recovery","slug":"resilience-and-recovery","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1wewarbhYTgaXeHKah5FSQ/e1c52198b5d3ee1874dc3a03686d1576/2206-479542_60x60_RAVE_Icon_People_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/1oE9PGs8XIe8EsNCChR7pn/94f7f80df640fba1261e9cf9cc012dd1/2302-106059_SFD_AccountingPage_HeaderImage_031723.jpg"},"7KExKCzb3orQ3kr9xtAKTB":{"id":"7KExKCzb3orQ3kr9xtAKTB","name":"Sustainability/Environmental, social and governance (ESG)","description":"Sustainability/Environmental, social and governance (ESG)","slug":"sustainability-environmental-social-and-governance-esg","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1wewarbhYTgaXeHKah5FSQ/e1c52198b5d3ee1874dc3a03686d1576/2206-479542_60x60_RAVE_Icon_People_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/3mK4tKv2fmq6J3JooqK61v/e897f95ab5aba695eae808fc71815e81/Screenshot_2024-04-02_191428.png"}},"error":null,"trendsFetched":true},"skills":{"skillsHash":{"639EU9Qxw3As8Cu9IXIp0s":{"id":"639EU9Qxw3As8Cu9IXIp0s","name":"Business","description":"Business","slug":"business","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/3mtmDN1qLRtCUamf0t5Yve/b8f81e0e5bc33fc1a790e9638801fe20/2206-479542_60x60_RAVE_Icon_Business_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/3mtmDN1qLRtCUamf0t5Yve/b8f81e0e5bc33fc1a790e9638801fe20/2206-479542_60x60_RAVE_Icon_Business_300dpi.png","subskills":{"6MzowoyPpPyctT0YWKLvbB":{"name":"Business Eco Systems Management","description":"Business Eco Systems Management","slug":"business-eco-systems-management","id":"6MzowoyPpPyctT0YWKLvbB"},"1FTj4XTMJWwAhZpBmgJmX9":{"name":"Business Models","description":"Business Models","slug":"business-models","id":"1FTj4XTMJWwAhZpBmgJmX9"},"2VCBus1K46kJADMMVmZ9WK":{"name":"Business Planning","description":"Business Planning","slug":"business-planning","id":"2VCBus1K46kJADMMVmZ9WK"},"2wkC5k8gbXW61rf92fc432":{"name":"Business Relations","description":"Business Relations","slug":"business-relations","id":"2wkC5k8gbXW61rf92fc432"},"2ZxvHabGdeuu4FemGDhajl":{"name":"Business Transformation","description":"Business Transformation","slug":"business-transformation","id":"2ZxvHabGdeuu4FemGDhajl"},"3IISbkV1LToWJYYecR28TX":{"name":"Finance Business Partnering","description":"Finance Business Partnering","slug":"finance-business-partnering","id":"3IISbkV1LToWJYYecR28TX"},"3vUlovYzooyjqmL6MGSYYM":{"name":"Macroeconomic Analysis","description":"Macroeconomic Analysis","slug":"macroeconomic-analysis","id":"3vUlovYzooyjqmL6MGSYYM"},"1HGHlNcFFDjs1AVV4cd5D7":{"name":"Market and Regulatory Environment","description":"Market and Regulatory Environment","slug":"market-and-regulatory-environment","id":"1HGHlNcFFDjs1AVV4cd5D7"},"5iA848z348EtWLhpmzDqdN":{"name":"Operating Models","description":"Operating Models","slug":"operating-models","id":"5iA848z348EtWLhpmzDqdN"},"3v3sbGFoFgwAF7R6J7wqtj":{"name":"Price, Discount and Product decisions","description":"Price, Discount and Product decisions","slug":"price-discount-and-product-decisions","id":"3v3sbGFoFgwAF7R6J7wqtj"},"40eN5irHZm1DUCyB1Oqi3E":{"name":"Process Management","description":"Process Management","slug":"process-management","id":"40eN5irHZm1DUCyB1Oqi3E"},"6nsYkwO1de904uhoiM6J6X":{"name":"Project Management","description":"Project Management","slug":"project-management","id":"6nsYkwO1de904uhoiM6J6X"},"2KlZpAxIHEVbQ9b4bIXeLb":{"name":"Strategy","description":"Strategy","slug":"strategy","id":"2KlZpAxIHEVbQ9b4bIXeLb"}}},"7HpkrPOCxuGbQ6wUJbHKuA":{"id":"7HpkrPOCxuGbQ6wUJbHKuA","name":"Digital","description":"Digital","slug":"digital","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/4l93Q6hFZ1xTHw3MTVagLn/7200fdfffdada1429dfb1f0b03133062/2206-479542_60x60_RAVE_Icon_Digital_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/4l93Q6hFZ1xTHw3MTVagLn/7200fdfffdada1429dfb1f0b03133062/2206-479542_60x60_RAVE_Icon_Digital_300dpi.png","subskills":{"5s7cMrCnuQ8RRCt4F3QEW6":{"name":"Data Analytics","description":"Data Analytics","slug":"data-analytics","id":"5s7cMrCnuQ8RRCt4F3QEW6"},"26jYEjVIX2sEKvyhUyAvsT":{"name":"Data Strategy and Planning","description":"Data Strategy and Planning","slug":"data-strategy-and-planning","id":"26jYEjVIX2sEKvyhUyAvsT"},"dU0sFYipA87TXtyLyBHOy":{"name":"Data Visualisation","description":"Data Visualisation","slug":"data-visualisation","id":"dU0sFYipA87TXtyLyBHOy"},"745PlwymE69KMFzPSDHlvI":{"name":"Digital Content Creation","description":"Digital Content Creation","slug":"digital-content-creation","id":"745PlwymE69KMFzPSDHlvI"},"3UpTANb1oeFYqoXna5X1UK":{"name":"Information and Digital Literacy","description":"Information and Digital Literacy","slug":"information-and-digital-literacy","id":"3UpTANb1oeFYqoXna5X1UK"},"5BQhXpEp9PkbI7j1wUVt1q":{"name":"Problem Solving","description":"Problem Solving","slug":"problem-solving","id":"5BQhXpEp9PkbI7j1wUVt1q"}}},"1zW94seXetvSf5ghqET93P":{"id":"1zW94seXetvSf5ghqET93P","name":"Leadership","description":"Leadership","slug":"leadership","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/7fES3mlnnuk4DOJpOOAeo/5cddab3c394598700f6c168a3738b257/2206-479542_60x60_RAVE_Icon_Leadership_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/7fES3mlnnuk4DOJpOOAeo/5cddab3c394598700f6c168a3738b257/2206-479542_60x60_RAVE_Icon_Leadership_300dpi.png","subskills":{"2QmyheQtyPJLEWdqEHMLIA":{"name":"Change Management","description":"Change Management","slug":"change-management","id":"2QmyheQtyPJLEWdqEHMLIA"},"6bGBlXfgYdrbHrsZf5krAh":{"name":"Coaching and Mentoring","description":"Coaching and Mentoring","slug":"coaching-and-mentoring","id":"6bGBlXfgYdrbHrsZf5krAh"},"1Dv6bnNCHGoJFT4Y7cJyF2":{"name":"Critical Thinking","description":"Critical Thinking","slug":"critical-thinking","id":"1Dv6bnNCHGoJFT4Y7cJyF2"},"2zVAdsgbQvJjn9rGILT9YS":{"name":"Driving Performance","description":"Driving Performance","slug":"driving-performance","id":"2zVAdsgbQvJjn9rGILT9YS"},"53MD4XwF2O3YMqT5bC4UFS":{"name":"Integrated Performance Management","description":"Integrated Performance Management","slug":"integrated-performance-management","id":"53MD4XwF2O3YMqT5bC4UFS"},"1BYbyUCYpKdpsDI5yRV3DY":{"name":"Integrated Thinking","description":"Integrated Thinking","slug":"integrated-thinking","id":"1BYbyUCYpKdpsDI5yRV3DY"},"5F2ifGDFtMhxZMsyB1QLTo":{"name":"Motivating and Inspiring","description":"Motivating and Inspiring","slug":"motivating-and-inspiring","id":"5F2ifGDFtMhxZMsyB1QLTo"},"1ZN1w1BjjVZb3ugNmB5X5H":{"name":"Team Building","description":"Team Building","slug":"team-building","id":"1ZN1w1BjjVZb3ugNmB5X5H"}}},"5V6lm1db5pGmLBsLIOF5wj":{"id":"5V6lm1db5pGmLBsLIOF5wj","name":"People","description":"People","slug":"people","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/1wewarbhYTgaXeHKah5FSQ/e1c52198b5d3ee1874dc3a03686d1576/2206-479542_60x60_RAVE_Icon_People_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/1wewarbhYTgaXeHKah5FSQ/e1c52198b5d3ee1874dc3a03686d1576/2206-479542_60x60_RAVE_Icon_People_300dpi.png","subskills":{"6MoNXpYAXcpwrhYiWKHyHP":{"name":"Collaboration and Partnering","description":"Collaboration and Partnering","slug":"collaboration-and-partnering","id":"6MoNXpYAXcpwrhYiWKHyHP"},"1x0BbuGqqLfp6ykcFS5JR8":{"name":"Communication","description":"Communication","slug":"communication","id":"1x0BbuGqqLfp6ykcFS5JR8"},"6EbR9AzbMsAHwHqHsMBZpc":{"name":"CV/Resume Writing","description":"CV/Resume Writing","slug":"CV-resume writing","id":"6EbR9AzbMsAHwHqHsMBZpc"},"1cLvSN9uHPWaNbLYYtTqNc":{"name":"Influence","description":"Influence","slug":"influence","id":"1cLvSN9uHPWaNbLYYtTqNc"},"3OXn9L2jIEKzdzN4VrZfXI":{"name":"Interviewing","description":"Interviewing","slug":"interviewing","id":"3OXn9L2jIEKzdzN4VrZfXI"},"3xBmCW4Ctz9LFtivZMkPRx":{"name":"Negotiation and Decision-making","description":"Negotiation and Decision-making","slug":"negotiation-and-decision-making","id":"3xBmCW4Ctz9LFtivZMkPRx"},"1wtORBTHiJYWq8rO0YrThf":{"name":"Networking","description":"Networking","slug":"networking","id":"1wtORBTHiJYWq8rO0YrThf"}}},"3aL8A0Lwo0Xt6ZQYnKbZg4":{"id":"3aL8A0Lwo0Xt6ZQYnKbZg4","name":"Technical","description":"Technical","slug":"Technical","logoUrl":"//images.ctfassets.net/rb9cdnjh59cm/7I6x2J3TpYBLhkHMKUN92X/dbb90c39ff3bd3acdcb537a3c46e5474/2206-479542_60x60_RAVE_Icon_Technical_300dpi.png","storefrontImage":"//images.ctfassets.net/rb9cdnjh59cm/7I6x2J3TpYBLhkHMKUN92X/dbb90c39ff3bd3acdcb537a3c46e5474/2206-479542_60x60_RAVE_Icon_Technical_300dpi.png","subskills":{"2g5v6YBCxR4Wqt7oAcQeMD":{"name":"Accounting Information Systems","description":"Accounting Information Systems","slug":"accounting-information-systems","id":"2g5v6YBCxR4Wqt7oAcQeMD"},"2o8lrgqZ1VAUditKqVBdUu":{"name":"Business Planning","description":"Business Planning","slug":"technical-business-planning","id":"2o8lrgqZ1VAUditKqVBdUu"},"6DeiRGtcDAot8ZiWOzm6vq":{"name":"Corporate Finance and Treasury Management","description":"Corporate Finance and Treasury Management","slug":"corporate-finance-and-treasury-management","id":"6DeiRGtcDAot8ZiWOzm6vq"},"4w4aYbPsQ2JIIRpFpM58Yn":{"name":"Cost Accounting and Management","description":"Cost Accounting and Management","slug":"cost-accounting-and-management","id":"4w4aYbPsQ2JIIRpFpM58Yn"},"n85sJN4fRpieFaJE3o1ZP":{"name":"Financial Accounting and Reporting","description":"Financial Accounting and Reporting","slug":"financial-accounting-and-reporting","id":"n85sJN4fRpieFaJE3o1ZP"},"2edtAGecItZ66Kk3JGpc48":{"name":"Management and Budgetary Control","description":"Management and Budgetary Control","slug":"management-and-budgetary-control","id":"2edtAGecItZ66Kk3JGpc48"},"14YsTqRK9ls151OKt4K2Uj":{"name":"Management Reporting and Analysis","description":"Management Reporting and Analysis","slug":"management-reporting-and-analysis","id":"14YsTqRK9ls151OKt4K2Uj"},"1S77gtRWhTfdLm3eFt4vRp":{"name":"Risk Management and Internal Control","description":"Risk Management and Internal Control","slug":"risk-management-and-internal-control","id":"1S77gtRWhTfdLm3eFt4vRp"},"1FzNGTdcq0qxARXL60lsRC":{"name":"Tax Strategy, Planning and Compliance","description":"Tax Strategy, Planning and Compliance","slug":"tax-strategy-planning-and-compliance","id":"1FzNGTdcq0qxARXL60lsRC"}}}},"error":null,"skillsFetched":true},"locations":{"locationsHash":{"4JtI60R9LF3mTnRwsww6X9":{"id":"4JtI60R9LF3mTnRwsww6X9","name":"Africa","description":"Hong Kong","slug":"Hong Kong","countries":{}},"7CAWhhhdSG49BkY88sSgRb":{"id":"7CAWhhhdSG49BkY88sSgRb","name":"Asia","description":"Asia","slug":"asia","countries":{"3eFWegwSRLWKt6pEWNxkIb":{"name":"India","description":"India","slug":"india","id":"3eFWegwSRLWKt6pEWNxkIb","states":{}},"6ik7fOVXWzO1jf54rugbGa":{"name":"Malaysia","description":"Malaysia","slug":"malaysia","id":"6ik7fOVXWzO1jf54rugbGa","states":{}},"bJkGm64xwr4VvxTfrLlFy":{"name":"Sri Lanka","description":"Sri Lanka","slug":"sri-lanka","id":"bJkGm64xwr4VvxTfrLlFy","states":{}}}},"2sKp42etShW48s6JYAucP6":{"id":"2sKp42etShW48s6JYAucP6","name":"Australasia","description":"Australasia","slug":"australasia","countries":{}},"7w5s0oPMAJm6JU9WL2FyPA":{"id":"7w5s0oPMAJm6JU9WL2FyPA","name":"Europe","description":"Europe","slug":"europe","countries":{"4YRTfZfoF5hHa6MUUB1XyR":{"name":"DACH","description":"DACH","slug":"dach","id":"4YRTfZfoF5hHa6MUUB1XyR","states":{}},"2OAEjqUqLchYRjdJSr2lF":{"name":"Netherlands","description":"Netherlands","slug":"netherlands","id":"2OAEjqUqLchYRjdJSr2lF","states":{}},"4u5eZOhnaHVKisjy8BHo1J":{"name":"Poland","description":"Poland","slug":"poland","id":"4u5eZOhnaHVKisjy8BHo1J","states":{}},"1YvWcwjRoQeSAZhI8ABBmC":{"name":"Romania","description":"Romania","slug":"romania","id":"1YvWcwjRoQeSAZhI8ABBmC","states":{}}}},"7zq7JAJaCaEOhPLSlqxuCR":{"id":"7zq7JAJaCaEOhPLSlqxuCR","name":"Middle East","description":"Middle East","slug":"middle-east","countries":{}},"2tliCAtzyHIQnJ43vArZce":{"id":"2tliCAtzyHIQnJ43vArZce","name":"North America","description":"North America","slug":"north-america","countries":{"5Ji7qDWrcXNfZj2L6jNYiK":{"name":"America","description":"America","slug":"america","id":"5Ji7qDWrcXNfZj2L6jNYiK","states":{}},"51qxSCscZEdyxcfnWzMire":{"name":"Canada","description":"Canada","slug":"canada","id":"51qxSCscZEdyxcfnWzMire","states":{}}}},"409lNe7d1Kx9nfRTEiwbce":{"id":"409lNe7d1Kx9nfRTEiwbce","name":"North Asia","description":"North Asia","slug":"north-asia","countries":{"5Aofz7aL1uggtiGDBuQqAu":{"name":"China","description":"China","slug":"china","id":"5Aofz7aL1uggtiGDBuQqAu","states":{}},"1h23dQWRmsxaK799Z2IiOn":{"name":"Hong Kong SAR","description":"Hong Kong SAR","slug":"hong-kong-sar","id":"1h23dQWRmsxaK799Z2IiOn","states":{}}}},"7a0rWz53ldXRXN9YOjr9CE":{"id":"7a0rWz53ldXRXN9YOjr9CE","name":"UK & I","description":"UK & I","slug":"uk-i","countries":{"3aTRaL89uh4Yc9ayBsAa4h":{"name":"Ireland","description":"Ireland","slug":"ireland","id":"3aTRaL89uh4Yc9ayBsAa4h","states":{}},"nJq36W6ZTV3WOWE2x4rR4":{"name":"United Kingdom","description":"United Kingdom","slug":"united-kingdom","id":"nJq36W6ZTV3WOWE2x4rR4","states":{}}}}},"error":null,"locationsFetched":true},"jobRoles":{"jobRolesHash":null,"error":null,"jobRolesFetched":false},"careerStages":{"careerStagesHash":null,"error":null,"careerStagesFetched":false},"contentLanguages":{"contentLanguagesHash":{"77Uy9t6hC50yP94wN65bCt":{"id":"77Uy9t6hC50yP94wN65bCt","name":"Cantonese","description":"Cantonese","slug":"cantonese"},"6KHYQBFCxXURsIzjp7waDi":{"id":"6KHYQBFCxXURsIzjp7waDi","name":"English (U.S. and UK)","description":"English (U.S. and UK)","slug":"english"},"5xDzZSDn7WgIBAzyFVTOPr":{"id":"5xDzZSDn7WgIBAzyFVTOPr","name":"French","description":"French","slug":"french"},"1ZaYNjY7YzsLfEs3W7Mlle":{"id":"1ZaYNjY7YzsLfEs3W7Mlle","name":"Mandarin","description":"Mandarin","slug":"mandarin"},"4qIVQAe9PRpacNja8DjPKS":{"id":"4qIVQAe9PRpacNja8DjPKS","name":"Polish","description":"Polish","slug":"polish"},"FqnEH4nQYZTlcjgrGIO0w":{"id":"FqnEH4nQYZTlcjgrGIO0w","name":"Portuguese","description":"Portuguese","slug":"portuguese"},"4vauAMQMQAS9i6nbT6MVga":{"id":"4vauAMQMQAS9i6nbT6MVga","name":"Russian","description":"Russian","slug":"russian"},"7IBSdabImYhX7LumdupOOa":{"id":"7IBSdabImYhX7LumdupOOa","name":"Spanish","description":"Spanish","slug":"spanish"}},"error":null,"contentLanguagesFetched":true},"categories":{"categoriesHash":{"all":{"name":"All","slug":"all"},"professional-insights":{"slug":"professional-insights","name":"Professional Insights","description":"Professional Insights"},"news":{"slug":"news","name":"News","description":"News"},"resources":{"slug":"resources","name":"Resources","description":"[topic/subtopic/section] Resources | Let's solve your dilemma. The AICPA offers many accounting tools, guides, calculators and more."},"cpe-learning":{"slug":"cpe-learning","name":"CPE & Learning","description":"CPE & Learning"},"help":{"slug":"help","name":"Help","description":"Help"},"donations":{"slug":"donations","name":"Donations","description":"Donations"},"location":{"slug":"location","name":"Location","description":"International content from the Association including AICPA and CIMA"},"membership":{"slug":"membership","name":"Membership","description":"Regular membership, section membership, credentials and the CGMA designation"},"advocacy":{"slug":"advocacy","name":"Advocacy","description":"Advocacy"},"certifications":{"slug":"certifications","name":"Certifications","description":"Content includes information regarding credentials, designations and CPA licensure."},"cpd-and-learning":{"slug":"cpd-and-learning","name":"CPD and Learning","description":"CPD and Learning"}},"categoriesFetched":true},"productTypes":{"productTypesHash":{"conference":{"id":"1T0OCNIQQFfV7aJ8UFS9Ff","slug":"conference","name":"Conference","productTypeKeys":["conference-type"],"title":"Conferences","summary":"Get deep insights and breaking-news updates, delivered by the top experts in your accounting specialization as you earn CPE credits, expand your professional reach and challenge yourself within your chosen profession.","metaTitle":"Conference | CPE & Learning | AICPA ","metaDescription":"Get deep insights and breaking-news updates, delivered by the top experts in your accounting specialization as you earn CPE credits, expand your professional reach and challenge yourself within your chosen profession.","aggregationSlug":"webcast-conference"},"publication":{"id":"APFw9Ek7C215sBpJr1gQ5","slug":"publication","name":"Publication","productTypeKeys":["publication-type"],"title":"Publications","summary":"Choose from authoritative guides, comprehensive references, professional standards and planning tools in formats that fit your needs.","metaTitle":"Publication | CPE & Learning | AICPA ","metaDescription":"Choose from authoritative guides, comprehensive references, professional standards and planning tools in formats that fit your needs."},"webcast":{"id":"5TFQzSKHJeIu4DmTlxO3Jg","slug":"webcast","name":"Webcast","productTypeKeys":["webcast-type"],"aggregationSlug":"webcast-conference"},"course":{"id":"7FqCS7CaQT9QM0xzw46cd0","slug":"course","name":"CPE Self Study","productTypeKeys":["online-course-type"],"title":"CPE Self Study","summary":"Improve your skills and meet CPE requirements with hundreds of high-quality self-paced courses from the AICPA.","metaTitle":"CPE Self Study | CPE & Learning | AICPA ","metaDescription":"Improve your skills and meet CPE requirements with hundreds of high-quality self-paced courses from the AICPA."},"exam":{"id":"6y9TZzr9IAdxu83odxHQbx","slug":"exam","name":"Exam","productTypeKeys":["exams-type"],"title":"Exams","summary":"Meet the challenge of earning an AICPA certificate or credential, and test the skills needed to succeed your interest area.","metaTitle":"Exam | CPE & Learning | AICPA ","metaDescription":"Meet the challenge of earning an AICPA certificate or credential, and test the skills needed to succeed your interest area."},"content":{"name":"","slug":"content","id":""},"bundle":{"id":"5Y4YnFuiRuVGMESNWBJ4UG","slug":"bundle","name":"Bundle","productTypeKeys":["bundle-type"],"title":"Bundles","summary":"Savings on product sets that match your interest area","metaTitle":"Bundles","metaDescription":"Savings on product sets that match your interest area","isCalendarPage":false},"center-membership":{"name":"","slug":"center-membership","id":""},"membership":{"name":"","slug":"membership","id":""},"membership-benefit":{"name":"","slug":"membership-benefit","id":""},"section":{"name":"","slug":"section","id":""},"certificate":{"name":"","slug":"certificate","id":""},"credential":{"name":"","slug":"credential","id":""},"exam-credit":{"id":"3PXLndLr7hI1seVsMeVxjY","slug":"exam-credit","name":"Exam credit","productTypeKeys":["exam-credit-type"],"title":"Exam Credit","metaTitle":"Exam Credit"},"event":{"id":"1xHGGXwbxXHweUds5dNrp2","slug":"event","name":"Event","productTypeKeys":["event-type"],"title":"Event","metaTitle":"Event"},"kaplan":{"name":"","slug":"kaplan","id":""},"fee-type":{"name":"","slug":"fee-type","id":""},"certificate-program":{"id":"4oyPTfUIAxZsQo6gxR4gwT","slug":"certificate-program","name":"Certificates","productTypeKeys":["online-course-type","webcast-type","exams-type"],"title":"Certificate Program","summary":"Demonstrate competency, expand your career opportunities or enter new areas of practice by earning AICPA certificates.","metaTitle":"Certificate Program | CPE & Learning | AICPA","metaDescription":"Demonstrate competency, expand your career opportunities or enter new areas of practice by earning AICPA certificates."},"kaplan-type":{"id":"PYxiSJGmX6TkuRulYHv1i","slug":"kaplan-type","name":"Kaplan","productTypeKeys":["kaplan-type"],"title":"Kaplan","metaTitle":"Kaplan"},"webcast-conference":{"id":"5e3c3h7hFC8EXjpOYpkhTG","slug":"webcast-conference","name":"Webcasts & Conferences","productTypeKeys":["webcast-type","conference-type"],"title":"Webcasts & Conferences","summary":"Select a date or date range for available webcasts and conferences. Flexible attendance options make it easy to access the insights, knowledge and connections you need.","metaTitle":"Webcasts & Conferences | CPE & Learning | AICPA ","metaDescription":"Select a date or date range for available webcasts an. Flexible attendance options make it easy to access the insights, knowledge and connections you need."}},"productTypesFetched":true},"layouts":{"burgerExpanded":false,"userSettingsExpanded":false,"acrossLinksExpand":false,"adminStickyFooterInvoiceFilterVisible":false,"selectedTopicId":null,"selectedIndustryId":null,"selectedTrendId":null,"selectedSkillId":null,"selectedJobRoleId":null,"selectedCareerStageId":null,"selectedContentLanguageId":null,"selectedLocationId":null,"currentContentId":null,"previousContentId":null,"megaMobileNavHistory":["/"],"modalTopicUnfollowMeta":null,"isPaymentProcessingModalOpen":false,"isProvisionProcessingModalOpen":false,"allowUserToBypassAddressValidation":{"allowShippingAddressValidationBypass":false,"allowBillingAddressValidationBypass":false},"isAddressValidationModalOpen":false,"isExtendAccessModalOpen":false,"isInvalidAddressModalOpen":false,"isOnboardingFinishedModalOpen":false,"isOnboardingStartModalOpen":false,"isOnboardingCancelModalOpen":false,"searchModalExpanded":false,"reloadAfterLogin":false,"paginationInfo":{"pagination":{"from":1,"to":1,"perPage":10,"pageNumber":1,"total":1},"currentPage":1,"filtering":{"active":"Active","history":"all-time"}},"isCardSetDefaultModalOpen":false,"isCardRemoveModalOpen":false,"isCimaDeleteDefaultPaymentModalOpen":false,"isCimaDeleteOnlyPaymentMethodModalOpen":false,"isAddCreditCardModalOpen":false,"isCardOperationBannerVisible":false,"cardBeingProcessed":null,"cardProcessed":null,"isDeleteCardBeingProcessed":false,"creditCardOperation":{"name":"none","success":false},"orgProfileExpanded":false,"subscriptionRenewalToggle":{},"cancelSOrderModalMeta":null,"subscriptionRenewalToggleSuccess":null,"subscriptionRenewalToggleLoading":false,"recentlyAddedBundleDiscountPercentage":null,"cartBundleMergeBannerMessage":"","isCartContainsInvalidBundles":false,"isImpersonatedUserPasswordModalOpen":false,"cimaDeleteOnlyPaymentMethodModalButtonLoading":false},"content":{"isContentFetched":false,"isRelatedContentFetched":false,"contentHash":null,"meta":{"page":1,"perPage":10,"total":0,"aggs":null},"relatedContent":null,"aggsPageContent":null,"toolkitPageContent":null,"productAggPageContent":{"title":"","metaTitle":"","metaDescription":"","summary":"","mainSectionItems":null,"mainSectionSlugs":[],"mainSectionProductTypesAndPromotionalComponents":[],"ogImage":"","externalAdsConfig":{},"image":""},"error":null,"loading":false,"skipContentFrontloadRequest":false,"brandImages":{},"blogsContentHash":null,"blogsMeta":{"page":1,"perPage":10,"total":0,"aggs":null},"blogsLoading":false,"isComingFromFcmaPropPageJourney":false,"downloadDocuments":[],"rawRichTextContent":null,"promotedProducts":[]},"search":{"results":[],"loading":false,"resultsFetched":false,"skipSearchFrontloadRequest":false,"skipUserInfoRefresh":false,"meta":{"total":0,"perPage":0,"page":0,"aggs":null},"suggestions":{"results":[],"searchQuery":""},"history":[],"suggestedSearchQuery":null,"referrer":"","promotionalBannerProduct":null,"historyCategories":{"total":0,"perPage":0,"page":0,"aggs":null}},"header":{"megamenu":[{"id":"1X3iLkrdAPDBChkoS2xpSi","contentType":"home","name":"Home","url":"/home"},{"id":"R7p82iAZuzmoJqbtk6nPG","contentType":"megamenuLevel1Submenu","name":"Membership","submenuItems":[{"id":"6s7W7EBii1dmvb984nUCK6","contentType":"lists","name":"Existing AICPA members","type":"Short","list":[{"id":"1jAG17GrzKBDdQsy55lfvK","contentType":"linkInternal","name":"Renew your AICPA membership","url":"/membership/landing/renew-your-aicpa-membership"},{"id":"6SNqyg7fG5L5IaK1YOuodQ","contentType":"linkInternal","name":"Membership tiers","url":"/membership/landing/aicpa-membership-types-and-tiers"},{"id":"36KRHADv8g59nwXzO91YCM","contentType":"linkInternal","name":"Build credentials","url":"/membership/landing/credentials"},{"id":"4zLQtrDmwigF0LDV33CUmM","contentType":"linkInternal","name":"Membership requirements","url":"/membership/landing/aicpa-membership-requirements"},{"id":"3D81KJZ0p47DOIi1zJPRun","contentType":"linkInternal","name":"Find CPE and learning","url":"/cpe-learning"},{"id":"IlW0XKeMZcoIcsB7inrRi","contentType":"link","name":"Member Discount Program","url":"/membership/landing/aicpa-member-discount-program"},{"id":"3aqjBpuMttTCtfvV0244Pb","contentType":"linkInternal","name":"Membership Beyond Retirement","url":"/resources/landing/membership-beyond-retirement"},{"id":"6m3QXmIgmoEMNCR0cUMgjN","contentType":"linkInternal","name":"Membership Directories","url":"/directories"},{"id":"5I63Q0jCbeKsvJTKo7EnQo","contentType":"link","name":"AICPA Online Ethics Library","url":"https://pub.aicpa.org/codeofconduct/Ethics.aspx"},{"id":"168pGscBXQMTrkDsiF7ozS","contentType":"linkInternal","name":"AICPA Benevolent Fund","url":"/resources/landing/aicpa-benevolent-fund"},{"id":"MNT0Ss2LKuhHHX2eGxW79","contentType":"linkInternal","name":"AICPA Technical Hotline","url":"/membership/landing/aicpa-technical-hotline"},{"id":"4CTZwaBRvy4BIQjXgbGeow","contentType":"linkInternal","name":"Become a CGMA designation holder","url":"/resources/landing/becoming-a-cgma"},{"id":"2hPi1FXQQS0q61vaB9dU8h","contentType":"linkInternal","name":"Transformative Skills Pack","url":"/resources/landing/transformative-skills-pack"},{"id":"7McbphNq6Fyy0gVycEP8H8","contentType":"linkInternal","name":"AICPA member resource hub","url":"/resources/landing/aicpa-member-resource-hub"}]},{"id":"6aygOS43ShPknk4mviZ5Ni","contentType":"lists","name":"Existing CIMA members","type":"Short","list":[{"id":"2nYxgyiN2LdpQKl9xcgtQz","contentType":"linkInternal","name":"Renew your CIMA membership","url":"/resources/landing/your-cima-membership"},{"id":"29K5FtBFWlpg3BssOSatP0","contentType":"linkInternal","name":"Become a CIMA Fellow","url":"/membership/landing/fcma-designation"},{"id":"P7FjaEblu8CMmefNo16dX","contentType":"linkInternal","name":"Become a Member in Practice (MiP)","url":"/membership/landing/become-a-member-in-practice"},{"id":"XyaswGcbL1GXcGR2xXwEi","contentType":"linkInternal","name":"CPD","url":"/membership/landing/cpd"},{"id":"2MzW21WAS9jDs8LVfVOGBK","contentType":"linkInternal","name":"Find CPD and learning","url":"/cpe-learning"},{"id":"4Rl2n3oYR0Utj9d2TF5ECc","contentType":"linkInternal","name":"Members' Handbook","url":"/resources/landing/members-handbook"},{"id":"6m3QXmIgmoEMNCR0cUMgjN","contentType":"linkInternal","name":"Membership Directories","url":"/directories"},{"id":"6DvcbEnTs1kn8hhv0vfTpS","contentType":"linkInternal","name":"CIMA Benevolent Fund","url":"/resources/landing/benevolent-fund"},{"id":"3adwEhc5C4LFvDyevj66ZG","contentType":"link","name":"CIMA Exemptions","url":"/resources/landing/cgma-exemptions"},{"id":"7GeFPvyaYZJvuAuiQapBTR","contentType":"linkInternal","name":"Professional Ethics","url":"/resources/landing/ethics-professionalism-and-conduct"},{"id":"7h4uUakeb6Q9Bkz4W4kGsm","contentType":"linkInternal","name":"The Power of CGMA","url":"/news/video/the-power-of-cgma"},{"id":"2hPi1FXQQS0q61vaB9dU8h","contentType":"linkInternal","name":"Transformative Skills Pack","url":"/resources/landing/transformative-skills-pack"}]},{"id":"rC6L4XTBkkSJ5fLcjo4tI","contentType":"lists","name":"Which AICPA & CIMA membership is right for me?","type":"Short","list":[{"id":"2zadj4SfzIjUfusOSHmjT7","contentType":"linkInternal","name":"Membership overview","url":"/membership/landing/membership-overview"},{"id":"2db2p1xw5vFYq41q5LVT3O","contentType":"linkInternal","name":"In the Americas","url":"/membership/landing/become-an-aicpa-member"},{"id":"7srMZ11QDG8YOZxr1Hkg9I","contentType":"linkInternal","name":"In Europe or AMEA","url":"/resources/landing/cgma-designation"},{"id":"7qYzwiIHm2kC596GaJgBL","contentType":"linkInternal","name":"Students","url":"/membership/landing/students"},{"id":"IZt0YsfwzOh0tThpL2vqg","contentType":"linkInternal","name":"CPA Exam candidates","url":"/membership/landing/aicpa-candidate-member"}]},{"id":"3qAxB4j1bJWkutlxgoU0zz","contentType":"lists","name":"AICPA Sections","type":"Short","list":[{"id":"1VGPQfGIUGcwCn9jq3wodk","contentType":"linkInternal","name":"Tax Section","url":"/membership/landing/tax-section"},{"id":"2CvQtf5gKrWknZaZpCABUo","contentType":"linkInternal","name":"Not-for-Profit (NFP) Section","url":"/membership/landing/not-for-profit-nfp-section"},{"id":"2XpefY5DQ0bC2KHOgisRt0","contentType":"linkInternal","name":"Personal Financial Planning (PFP) Section","url":"/membership/landing/personal-financial-planning-pfp-section"},{"id":"6IRXRbAn3G9YC5ZWyBiMAG","contentType":"linkInternal","name":"Forensic and Valuation Services (FVS) Section","url":"/membership/landing/forensic-and-valuation-services-fvs-section"},{"id":"6dwmQWmiGE2mXhHO3Y78tG","contentType":"linkInternal","name":"All section memberships","url":"/membership/landing/section-membership"}]},{"id":"4sKXKIuPi4asgaiJARoK1R","contentType":"lists","name":"Firms","type":"Short","list":[{"id":"1P7JwVL2tNutBcMr0MoNs6","contentType":"linkInternal","name":"Become a firm member","url":"/membership/landing/firm-membership"},{"id":"57idGgxXJSt9C0aTE0tPBF","contentType":"linkInternal","name":"Private Companies Practice Section (PCPS)","url":"/membership/article/private-companies-practice-section-pcps-firm-membership"},{"id":"5lHBv50tz8iFtyRQpugdw","contentType":"linkInternal","name":"Employee Benefit Plan Audit Quality Center (EBPAQC)","url":"/membership/article/employee-benefit-plan-audit-quality-center-ebpaqc-firm-membership"},{"id":"7bfSHplnYZJWtgq8qj6l7S","contentType":"linkInternal","name":"Governmental Audit Quality Center (GAQC)","url":"/membership/article/governmental-audit-quality-center-gaqc-firm-membership"},{"id":"772qL9RJlJG7XCW7VGTYQx","contentType":"linkInternal","name":"Center for Plain English Accounting (CPEA)","url":"/membership/landing/center-for-plain-english-accounting-cpea-firm-membership"},{"id":"4tg2DvGGc4KpbuPAoVJpPg","contentType":"linkInternal","name":"Center for Audit Quality (CAQ)","url":"/membership/article/center-for-audit-quality-caq-firm-membership"}]}]},{"id":"6MEJS4rrBBSYPxioMRmzhx","contentType":"megamenuLevel1Submenu","name":"Resources","submenuItems":[{"id":"6hp0TkBSADu0sqtOsc2uhG","contentType":"lists","name":"View By Topics","type":"Short","list":[{"id":"2EtK4qm4iD8rLken648n3u","contentType":"linkInternal","name":"Accounting & Financial Reporting","url":"/topic/accounting-financial-reporting"},{"id":"63ZRzrS27T96lXrIcFNEBu","contentType":"linkInternal","name":"Advocacy","url":"/resources/landing/advocacy"},{"id":"7p6v1EW3jMWrNo0xiCu4Ho","contentType":"linkInternal","name":"Audit & Assurance","url":"/topic/audit-assurance"},{"id":"5Suar9m5txL4zUdUiDdMv3","contentType":"linkInternal","name":"Climate & Sustainability/ESG","url":"/topic/sustainability-esg"},{"id":"2q0tqP3whUYpilFDHCfIRJ","contentType":"linkInternal","name":"Employee Benefit Plans","url":"/topic/employee-benefit-plans"},{"id":"1oWPKSB2pszYMjhny94X93","contentType":"linkInternal","name":"Ethics","url":"/resources/landing/aicpa-and-cima-ethics"},{"id":"7il2RtRCdlrDs4vN8QkeCY","contentType":"linkInternal","name":"Firm Practice Management","url":"/topic/firm-practice-management"},{"id":"zBUvks64nwcxwgpO5ABB1","contentType":"linkInternal","name":"Forensic Services","url":"/topic/forensic-services"},{"id":"3gexZQPZurTgzoOkmw9H9v","contentType":"linkInternal","name":"Government","url":"/topic/government"},{"id":"nBmtwhtm082UarSSCYfr1","contentType":"linkInternal","name":"Industry","url":"/topic/industry"},{"id":"1uIYLETdS5OY0l5xks2RjV","contentType":"linkInternal","name":"Management Accounting & Finance","url":"/topic/management-accounting-and-finance"},{"id":"C9ZY3H2LCQeMBA31mhYug","contentType":"linkInternal","name":"Not-for-Profit","url":"/topic/not-for-profit"},{"id":"5b5wIPFrm4xpUNCwD8qt5U","contentType":"linkInternal","name":"People, Leadership & Advancement","url":"/topic/people-leadership-and-advancement"},{"id":"SMHr9mHLBa3zSMHH8luTi","contentType":"linkInternal","name":"Personal Financial Planning","url":"/topic/personal-financial-planning"},{"id":"1Djao9MT7facQb2lcBQCod","contentType":"link","name":"Peer Review","url":"/resources/landing/peer-review","contentSource":{"id":"5XgK8KDhl06T3zSGvwAOMf","contentType":"contentSource","name":"AICPA","slug":"aicpa"}},{"id":"kjTgRf3DCQh1H2309lkak","contentType":"linkInternal","name":"Tax","url":"/topic/tax"},{"id":"7aNK2Ce50VhAWMgtKXlzCP","contentType":"linkInternal","name":"Technology","url":"/topic/technology"},{"id":"6trsYfXxVpWdiW2muqzJ9p","contentType":"linkInternal","name":"Valuation Services","url":"/topic/valuation-services"}]},{"id":"5D8EeNLclmaq9vU61ePy7X","contentType":"lists","name":"Standards","type":"Short","list":[{"id":"2fuMHHo1qsP6zbq22aHOR7","contentType":"linkInternal","name":"AICPA Professional ethics","url":"/resources/article/peec-project-activity"},{"id":"6hlXOCTlqbEEarJtok3NF5","contentType":"linkInternal","name":"CIMA Professional ethics","url":"/resources/landing/ethics-professionalism-and-conduct"},{"id":"1Rdj3PvfKIBOntYKvxT3YF","contentType":"link","name":"AICPA Code of Professional Conduct","url":"https://pub.aicpa.org/codeofconduct/Ethics.aspx","contentSource":{"id":"5XgK8KDhl06T3zSGvwAOMf","contentType":"contentSource","name":"AICPA","slug":"aicpa"}},{"id":"6XylU361npoF9zylreMidN","contentType":"linkInternal","name":"Audit, Attest & Quality Control Standards","url":"/resources/landing/audit-attest-and-quality-control-standards"},{"id":"2q6NJZxrJPYBTJS5N31Vi7","contentType":"link","name":"Business Valuation Standards","url":"/resources/download/statement-on-standards-for-valuation-services-vs-section-100"},{"id":"1TYwSkWgzYcNzrMj2zIt37","contentType":"linkInternal","name":"Forensic Accounting Standards","url":"/resources/download/statement-on-standards-for-forensic-services"},{"id":"5z7E7N9wBtTzTVacbDkrjJ","contentType":"linkInternal","name":"PFP Standards","url":"/resources/toolkit/sspfps-toolkit"},{"id":"6KmQlAhuG1vqiiFW7DeyOK","contentType":"link","name":"Peer Review Standards","url":"/resources/article/peer-review-standards","contentSource":{"id":"5XgK8KDhl06T3zSGvwAOMf","contentType":"contentSource","name":"AICPA","slug":"aicpa"}},{"id":"4TpieHwcZesdSSrNVQ1JLc","contentType":"linkInternal","name":"Preparation, Compilation, and Review Standards","url":"/resources/landing/preparation-compilation-and-review-standards"},{"id":"1zY0LmiNKEyFb6KkYd3ATz","contentType":"link","name":"Tax Standards","url":"/resources/toolkit/statements-on-standards-for-tax-services","contentSource":{"id":"5XgK8KDhl06T3zSGvwAOMf","contentType":"contentSource","name":"AICPA","slug":"aicpa"}},{"id":"6L9Idb8kCIkR3mMYSnxxMS","contentType":"linkInternal","name":"Financial Instruments Performance Framework","url":"/resources/download/financial-instruments-performance-framework"}]},{"id":"6JEZNeeWIgp5iomm4jBc69","contentType":"lists","name":"Publications ","type":"Short","list":[{"id":"5K2zpLNQ9O28Beo9iATLB9","contentType":"link","name":" Journal of Accountancy","url":"/resources/landing/journal-of-accountancy","contentSource":{"id":"5sUqJVmtEF2ivGs6QjPUut","contentType":"contentSource","name":"Journal of Accountancy","slug":"journal-of-accountancy"}},{"id":"37FtiP2VxRyI8gYoGqwwnt","contentType":"link","name":"The Tax Adviser","url":"/resources/landing/the-tax-adviser","contentSource":{"id":"7HPscDIFFfmhoE8Dhmm72g","contentType":"contentSource","name":"The Tax Adviser","slug":"the-tax-adviser"}},{"id":"6aZPmPe7WnwWfnrCQc8Fgy","contentType":"link","name":"Financial Management","url":"/resources/landing/financial-management-magazine","contentSource":{"id":"Naf6yQeo5gx9mBeZyr5Q5","contentType":"contentSource","name":"FM Magazine","slug":"fm-magazine"}},{"id":"7mOZW5YrthkeWvNaXVTROG","contentType":"link","name":"Insights blog","url":"/blog","contentSource":{"id":"3fQHDsdGD8F6p1XyqmluCv","contentType":"contentSource","name":"AICPA & CIMA Insights Blog","slug":"aicpa-&-cima-insights-blog"}}]},{"id":"5eowMimtr2QoHSaFEgMB7","contentType":"lists","name":"Firm Resources","type":"Short","list":[{"id":"23DbLCmYMSrDiYXB2yYgBI","contentType":"linkInternal","name":"PRIMA","url":"/resources/landing/prima-peer-review-integrated-management-application"},{"id":"2Fqr4pNC39624lBisPLBhj","contentType":"link","name":"Firm Practice Management (PCPS)","url":"/topic/firm-practice-management","contentSource":{"id":"5XgK8KDhl06T3zSGvwAOMf","contentType":"contentSource","name":"AICPA","slug":"aicpa"}},{"id":"5YXjbTwFVLOdn5hGtxyexY","contentType":"linkInternal","name":"Center for Plain English Accounting (CPEA)","url":"/topic/firm-practice-management/center-for-plain-english-accounting"},{"id":"7Lz4E7fwipuSzEEUSK3PAI","contentType":"link","name":"Employee Benefit Plan Audit Quality Center (EBPAQC)","url":"/topic/employee-benefit-plans","contentSource":{"id":"5XgK8KDhl06T3zSGvwAOMf","contentType":"contentSource","name":"AICPA","slug":"aicpa"}},{"id":"3VirEXZKV9qRtsTRUlOmiz","contentType":"link","name":"Governmental Audit Quality Center (GAQC)","url":"/topic/government","contentSource":{"id":"5XgK8KDhl06T3zSGvwAOMf","contentType":"contentSource","name":"AICPA","slug":"aicpa"}},{"id":"2H6t7fogML0SBElwgwIVLq","contentType":"link","name":"Center for Audit Quality (CAQ)","url":"/resources/landing/center-for-audit-quality","contentSource":{"id":"5XgK8KDhl06T3zSGvwAOMf","contentType":"contentSource","name":"AICPA","slug":"aicpa"}},{"id":"2bztrxudQdWCDHanUW0FWI","contentType":"link","name":"Diversity, Equity & Inclusion","url":"/resources/landing/diversity-equity-and-inclusion","contentSource":{"id":"5XgK8KDhl06T3zSGvwAOMf","contentType":"contentSource","name":"AICPA","slug":"aicpa"}}]},{"id":"10eizJ9IbvTnBiGGUxToSw","contentType":"lists","name":"Study Resources ","type":"Short","list":[{"id":"2ckP0Qx7mACm3U8cAttOyp","contentType":"link","name":"Become a CPA","url":"https://www.thiswaytocpa.com/","contentSource":{"id":"5XgK8KDhl06T3zSGvwAOMf","contentType":"contentSource","name":"AICPA","slug":"aicpa"}},{"id":"4fsNsqUc4hOIteP52nM7qm","contentType":"linkInternal","name":"CPA Exam resources","url":"/resources/toolkit/cpa-exam"},{"id":"kPDFrvTB1OQOdfs4WqKFS","contentType":"linkInternal","name":"Studying CIMA","url":"/resources/landing/studying"},{"id":"6uiveJqysrne3rwgfF8Xe3","contentType":"linkInternal","name":"Becoming a CGMA","url":"/resources/landing/becoming-a-cgma"},{"id":"e0waxR0LXEKa81eF558UQ","contentType":"linkInternal","name":"Book a CGMA Exam","url":"/resources/landing/booking-a-cgma-exam-with-cima"},{"id":"1Aj9b6Clqftms5wpl17v4z","contentType":"linkInternal","name":"CGMA Exam resources","url":"/resources/landing/exams"},{"id":"4cQrBFOcTq4q6OCQi5MKkD","contentType":"linkInternal","name":"CGMA Qualifications","url":"/resources/landing/qualifications"},{"id":"1ZIZB7gm3qgEieNjRhZeVY","contentType":"linkInternal","name":"CGMA Exam Dashboard","url":"/cima-dashboard"}]},{"id":"2tysjBXgyLc4UG5KAmFJkQ","contentType":"lists","name":"Popular Products","type":"Short","list":[{"id":"6WDUnjLfsLKVYD0WWew1rc","contentType":"link","name":"Popular Products","url":"/resources/landing/popular-products"}]}]},{"id":"7yBeXcYaWRNiatswCpKEDA","contentType":"megamenuLevel1Submenu","name":"Learning","submenuItems":[{"id":"4bIV4lgplILdgYF8LCKqxh","contentType":"lists","name":"CPE & Learning","type":"Short","list":[{"id":"3nISCrLihk3VRMf16Bxd6s","contentType":"link","name":"Browse All CPE & Learning","url":"/cpe-learning"},{"id":"53d4cAsSTRa2jEULVJTJGe","contentType":"link","name":"My CPE & Learning","url":"/profile/purchases"},{"id":"26uowz9ttNJDfoCNn9ZXal","contentType":"link","name":"Certificates","url":"/cpe-learning/certificate-program"},{"id":"3MLknVRKPZwWtAzl6ef249","contentType":"link","name":"CPE Self-Study","url":"/cpe-learning/course"},{"id":"2OzwwU7vht2PLLglzH5v76","contentType":"link","name":"Webcasts & Conferences","url":"/cpe-learning/webcast-conference?type=webcast,conference"},{"id":"z75AD5Bj5QQEjKPk8irTL","contentType":"link","name":"Publications","url":"/cpe-learning/publication"},{"id":"5UKNR2HDkXMEZZwihCfzxZ","contentType":"link","name":"Bundles","url":"/cpe-learning/bundle"},{"id":"6WhKWfokUYYxL14ofu6CS5","contentType":"link","name":"CPExpress","url":"/cpe-learning/course/cpexpress"},{"id":"4yE2vn1JjVarC6Fc1177nC","contentType":"link","name":"Popular Products ","url":"/resources/landing/popular-products"}]},{"id":"1p2ScSEki8X2LrHiBr0Jcs","contentType":"lists","name":"CPD & Learning","type":"Short","list":[{"id":"26uowz9ttNJDfoCNn9ZXal","contentType":"link","name":"Certificates","url":"/cpe-learning/certificate-program"},{"id":"z75AD5Bj5QQEjKPk8irTL","contentType":"link","name":"Publications","url":"/cpe-learning/publication"},{"id":"5UKNR2HDkXMEZZwihCfzxZ","contentType":"link","name":"Bundles","url":"/cpe-learning/bundle"},{"id":"2OzwwU7vht2PLLglzH5v76","contentType":"link","name":"Webcasts & Conferences","url":"/cpe-learning/webcast-conference?type=webcast,conference"},{"id":"JDpGEQobWzFnAPvpxdf63","contentType":"linkInternal","name":"Self-Study","url":"/cpe-learning/course"},{"id":"4tZFULOxatNMpqJksciSR3","contentType":"link","name":"Popular Products ","url":"/resources/landing/popular-products"},{"id":"51rJoTvGnDdUXeN4jyyHVk","contentType":"linkInternal","name":"My Learning","url":"/account/purchases"},{"id":"1TkIxHLMcpIaxm6jEWOFty","contentType":"linkInternal","name":"Browse All Learning","url":"/cpe-learning"}]},{"id":"3VTcXPM9A3aGUPPN8AsGiJ","contentType":"lists","name":"Browse by Type","type":"Short","list":[{"id":"53d4cAsSTRa2jEULVJTJGe","contentType":"link","name":"My CPE & Learning","url":"/profile/purchases"},{"id":"26uowz9ttNJDfoCNn9ZXal","contentType":"link","name":"Certificates","url":"/cpe-learning/certificate-program"},{"id":"3MLknVRKPZwWtAzl6ef249","contentType":"link","name":"CPE Self-Study","url":"/cpe-learning/course"},{"id":"2OzwwU7vht2PLLglzH5v76","contentType":"link","name":"Webcasts & Conferences","url":"/cpe-learning/webcast-conference?type=webcast,conference"},{"id":"z75AD5Bj5QQEjKPk8irTL","contentType":"link","name":"Publications","url":"/cpe-learning/publication"},{"id":"5UKNR2HDkXMEZZwihCfzxZ","contentType":"link","name":"Bundles","url":"/cpe-learning/bundle"}]},{"id":"1Sut1s9pMoqKqI0153PTfW","contentType":"lists","name":"Browse by Topic","type":"Short","list":[{"id":"5hzYikq4BG3qvkzk5ZQ7va","contentType":"link","name":"Accounting & Financial Reporting","url":"/cpe-learning/accounting-financial-reporting"},{"id":"1uvBLqjVIeFAAiux8sUB1W","contentType":"link","name":"Management Accounting and Finance","url":"/cpe-learning/management-accounting-and-finance"},{"id":"ImjGIqfNfnsaBJ3ZA40bM","contentType":"link","name":"Tax","url":"/cpe-learning/tax"},{"id":"3ppy9fFuxwMfUJ1QObD8Cv","contentType":"link","name":"Audit & Assurance","url":"/cpe-learning/audit-assurance"},{"id":"5BphShpIyX4wlbsXJHo36R","contentType":"link","name":"Ethics","url":"/cpe-learning/ethics"},{"id":"1q2qwG0AXFqnvBxSQGkJ7S","contentType":"link","name":"Technology","url":"/cpe-learning/technology"},{"id":"1IAf4jZmznTcAV9TeknENl","contentType":"link","name":"Valuation Services","url":"/cpe-learning/valuation-services"},{"id":"53F8a2niyrWB7BGV6L4o4k","contentType":"link","name":"Government","url":"/cpe-learning/government"},{"id":"40qvc31t9mE94qTfDgBPNb","contentType":"link","name":"People Leadership and Advancement","url":"/cpe-learning/people-leadership-and-advancement"},{"id":"2Ec9nimi6XvFhi3tZJJp3M","contentType":"link","name":"Forensic Services","url":"/cpe-learning/forensic-services"},{"id":"5gZu9boXWr7OSghlyIEWjp","contentType":"link","name":"Firm Practice Management","url":"/cpe-learning/firm-practice-management"},{"id":"2q1bY9ExLf20OWglIIgU9y","contentType":"link","name":"Not-for-Profit","url":"/cpe-learning/not-for-profit"}]}]},{"id":"2WxIEnw0Ns0LX4fBeNzHfd","contentType":"megamenuLevel1Submenu","name":"Credentials","submenuItems":[{"id":"afwcLST6ybePtXh749NnP","contentType":"lists","name":"CPA","type":"Short","list":[{"id":"2ckP0Qx7mACm3U8cAttOyp","contentType":"link","name":"Become a CPA","url":"https://www.thiswaytocpa.com/","contentSource":{"id":"5XgK8KDhl06T3zSGvwAOMf","contentType":"contentSource","name":"AICPA","slug":"aicpa"}},{"id":"4fsNsqUc4hOIteP52nM7qm","contentType":"linkInternal","name":"CPA Exam resources","url":"/resources/toolkit/cpa-exam"},{"id":"4aPfavPcoqu3vT4fpy3Tx7","contentType":"linkInternal","name":"Benefits of AICPA membership","url":"/membership/landing/aicpa-candidate-member"}]},{"id":"3FazqsAr0XsPGr0tMpc83R","contentType":"lists","name":"CGMA","type":"Short","list":[{"id":"6nr4kfG0QbPgngXFcLrm43","contentType":"linkInternal","name":"The CGMA designation","url":"/resources/landing/chartered-global-management-accountant-cgma-designation"},{"id":"271ciqXB6IvThXFeqkMsGc","contentType":"linkInternal","name":"CGMA Qualifications framework","url":"/resources/landing/cgma-framework"},{"id":"1qdRLWHPYoPC8wFnZZPIiz","contentType":"linkInternal","name":"CGMA Exam resources","url":"/resources/landing/exams"},{"id":"1LM5CXqJJqNYJWv5CmZR4A","contentType":"linkInternal","name":"Register with CIMA","url":"/resources/landing/cgma-designation"},{"id":"7qwsmhGVAIPIE57XLOTOJM","contentType":"linkInternal","name":"Exam pass rates","url":"/resources/landing/exam-pass-rates"},{"id":"7f0H6cYsS7qQ60GGDr98tR","contentType":"linkInternal","name":"Exam award listings","url":"/resources/landing/exam-award-listings"},{"id":"6m3QXmIgmoEMNCR0cUMgjN","contentType":"linkInternal","name":"Membership Directories","url":"/directories"}]},{"id":"6MYCLjW5hme1iuzqLqz2u3","contentType":"lists","name":"Speciality credentials","type":"Short","list":[{"id":"3PyHJgsHboqKGm3C7SB5Dj","contentType":"link","name":"All specialty credentials","url":"/membership/landing/credentials"},{"id":"558cNMT5P2k0Cy7TKVyVeS","contentType":"link","name":"Certified in Financial Forensics (CFF) ","url":"/membership/landing/certified-in-financial-forensics-cff-credential"},{"id":"2j0TW33QeiOqeOuxrPUxF1","contentType":"link","name":"Personal Financial Specialist (PFS)","url":"/membership/landing/personal-financial-specialist-pfs-credential"},{"id":"7i0uvIyxr5ZBvPsgNK5iGg","contentType":"link","name":"Accredited in Business Valuation (ABV)","url":"/membership/landing/accredited-in-business-valuation-abv-credential"},{"id":"1byGRPigbByxcH5V9FovFs","contentType":"link","name":"Certified Information Technology Professional (CITP) ","url":"/membership/landing/citp-credential"},{"id":"1wBbJzSEGGyu6djo478qlG","contentType":"link","name":"Certified in the Valuation of Financial Instruments (CVFI)","url":"/membership/landing/certified-in-the-valuation-of-financial-instruments-cvfi-credential"},{"id":"6m3QXmIgmoEMNCR0cUMgjN","contentType":"linkInternal","name":"Membership Directories","url":"/directories"}]}]},{"id":"5679iAnGMnOw6qn8s2PhqM","contentType":"megamenuLevel1Submenu","name":"About","submenuItems":[{"id":"6Li9q008jRA1seFIZV6S5w","contentType":"lists","name":"About AICPA & CIMA","type":"Short","list":[{"id":"74vvFiNlmxGrGYbaTGSERD","contentType":"link","name":"About AICPA & CIMA","url":"/about/landing/about"},{"id":"2ux9dhCPpqBNekwVrQGq62","contentType":"linkInternal","name":"Purpose In Action","url":"/about/landing/purpose-in-action"},{"id":"4RtqXw99a9VA12QhPUCVN4","contentType":"link","name":" Financial Literacy Resources","url":"/resources/landing/financial-literacy-resources"},{"id":"5wug2ZZIJFKCDdL4KJqnHQ","contentType":"link","name":"Affiliates","url":"/about/article/get-to-know-the-aicpas-key-affiliates"},{"id":"6wtDeuqbCGWZZBO745qS77","contentType":"link","name":"Jobs at AICPA & CIMA","url":"https://aicpa.referrals.selectminds.com/"},{"id":"3Ib8vrybXmvVHobzTsySWM","contentType":"link","name":"Volunteer with the AICPA","url":"/resources/landing/volunteer"}]},{"id":"3CsOCZ7QIPLh54tI4yG9h9","contentType":"lists","name":"Contact us","type":"Short","list":[{"id":"6QsM6kQ0f7LH6q2sfBHTwU","contentType":"linkInternal","name":"Contact us","url":"/resources/landing/contact-us"},{"id":"5NpcxoLuBOQc8vn26trpgQ","contentType":"linkInternal","name":"AICPA Renew FAQs","url":"/resources/landing/aicpa-renew"},{"id":"6mhaNJ9660CxK00g4r0RxA","contentType":"linkInternal","name":"CIMA Renew FAQs","url":"/resources/landing/cima-renew"}]},{"id":"6gpUPWdfQ1wfHvwULh9l8y","contentType":"lists","name":"Policies","type":"Short","list":[{"id":"3ddjkaoMzEEBE9hY0sGa1a","contentType":"linkInternal","name":"AICPA commitment to diversity","url":"/help/aicpa-commitment-to-equity"},{"id":"5Z0cWMCkPtRkBjEvi5imFM","contentType":"linkInternal","name":"AICPA & CIMA statement on modern slavery","url":"/help/statement-on-modern-slavery-fy-2021"}]},{"id":"580GImrCU7uhkHbK8uCyK3","contentType":"lists","name":"Governance","type":"Short","list":[{"id":"19DNY7dz43Oyyo5uUHU0tM","contentType":"linkInternal","name":"AICPA & CIMA Executive Leadership","url":"/resources/article/leadership"},{"id":"3p1sgXlFtUdHUxQ1UJPZH2","contentType":"linkInternal","name":"Association Board of Directors","url":"/resources/landing/board-of-directors"},{"id":"35qcF9b2pA51KMvprSkJtd","contentType":"linkInternal","name":"AICPA Board of Directors & Volunteer Committees","url":"/resources/landing/aicpa-governance-and-senior-and-executive-committees"},{"id":"5jHAtzWmQGczxXhAakIqL7","contentType":"linkInternal","name":"AICPA & CIMA Press Center","url":"/resources/landing/press-center"},{"id":"1Y9c3p3kZIXmtSAvkf9PlN","contentType":"linkInternal","name":"Association Annual Report","url":"/resources/download/association-integrated-annual-report"},{"id":"jePZSGdYppilG0v9Ifti7","contentType":"linkInternal","name":"CIMA Annual Report","url":"/resources/download/cima-annual-report"},{"id":"1GZ1hQ78jlZykgNVe0jMhz","contentType":"linkInternal","name":"CIMA Annual General Meeting (AGM)","url":"/about/article/cima-annual-general-meeting-agm"},{"id":"2LP7voVOzbqSYliXImi8mr","contentType":"linkInternal","name":"CIMA Council & Volunteer Committees","url":"/resources/landing/cima-council-and-volunteer-committees"}]},{"id":"7JVS8RyA6Cdvtp9qIvhF68","contentType":"lists","name":"AICPA & CIMA Press Center","type":"Short","list":[{"id":"5JqieTuewLvTnNA5KfMsIi","contentType":"linkInternal","name":"Press Center","url":"/resources/landing/press-center"},{"id":"3ZxVOoZQjclx0lTP4K8GzI","contentType":"linkInternal","name":"Press Releases","url":"/search?type=press-release&contentSource=aicpa,aicpa-and-cima,cima&sortBy=newest-first"},{"id":"1SeN1p2yyWoIvhbYBopj9s","contentType":"linkInternal","name":"Media Relations","url":"/resources/article/aicpa-cima-media-relations-contacts"},{"id":"bpYS7gGRoULObkv4ecQUc","contentType":"linkInternal","name":"Advertising","url":"/resources/landing/aicpa-and-cima-advertising"}]}]},{"id":"6taAhxznLIh8QburSWCrkB","contentType":"megamenuLevel1Submenu","name":"Careers","submenuItems":[{"id":"2y4T691UUMTzjb4NwII5qR","contentType":"lists","name":"Students","type":"Short","list":[{"id":"G9GttxcKmO3gaVvfSWXM0","contentType":"linkInternal","name":"Students ","url":"/membership/landing/students"},{"id":"4n7CkhkdUpa8ZfU0fP3KwU","contentType":"link","name":"Become a CPA","url":"https://www.thiswaytocpa.com/"},{"id":"gWxGucb9AKZmBWkUWohmc","contentType":"link","name":"Become a CGMA","url":"https://myfuture.cimaglobal.com/starting-a-career-in-management-accounting"},{"id":"e0waxR0LXEKa81eF558UQ","contentType":"linkInternal","name":"Book a CGMA Exam","url":"/resources/landing/booking-a-cgma-exam-with-cima"},{"id":"3UMOSySGfhicc8XGSdOv23","contentType":"linkInternal","name":"CGMA Exams","url":"/resources/landing/exams"},{"id":"1ZIZB7gm3qgEieNjRhZeVY","contentType":"linkInternal","name":"CGMA Exam Dashboard","url":"/cima-dashboard"},{"id":"1FulWDhm242E4IwBVfMflH","contentType":"linkInternal","name":"CPA scholarships","url":"/resources/article/aicpa-scholarships-can-support-your-accounting-education"},{"id":"7DfrRWkYwT6uOITopCDwLj","contentType":"link","name":"CGMA tuition providers","url":"https://hub.cimaglobal.com/tuition-providers"},{"id":"4pwt6TRxitwGFr75JZZNNw","contentType":"linkInternal","name":"Apprenticeships","url":"/resources/landing/apprenticeships"},{"id":"6m3QXmIgmoEMNCR0cUMgjN","contentType":"linkInternal","name":"Membership Directories","url":"/directories"}]},{"id":"2QZa7qFYhDLvyvIa75zbDG","contentType":"lists","name":"Public Accounting","type":"Short","list":[{"id":"4sdQBKiJ7oru0D9P0iFnO4","contentType":"linkInternal","name":"Public accounting","url":"/membership/landing/public-accounting"},{"id":"2ckP0Qx7mACm3U8cAttOyp","contentType":"link","name":"Become a CPA","url":"https://www.thiswaytocpa.com/","contentSource":{"id":"5XgK8KDhl06T3zSGvwAOMf","contentType":"contentSource","name":"AICPA","slug":"aicpa"}},{"id":"2earJ1xMEHRMypwwn82ARr","contentType":"link","name":"Become a CGMA","url":"/resources/landing/becoming-a-cgma"},{"id":"56TYiv4ak404l6qwUO16za","contentType":"linkInternal","name":"Become a member","url":"/membership/landing/become-an-aicpa-member"},{"id":"7ysZxjXdoABtKVSLLErF1X","contentType":"linkInternal","name":"Find CPE","url":"/cpe-learning"},{"id":"5XzA0N6B0CkQ9ZpeR2uP3o","contentType":"linkInternal","name":"Explore credentials","url":"/membership/landing/credentials"},{"id":"4n2108DwO6AxosMG74ccG1","contentType":"linkInternal","name":"Explore membership types","url":"/membership/landing/aicpa-membership-types-and-tiers"}]},{"id":"19cdVPe4W3r2cEwrmVkX35","contentType":"lists","name":"Management Accounting","type":"Short","list":[{"id":"4S7CIxKFdPhsnk2Z9FuP5q","contentType":"linkInternal","name":"Management accounting","url":"/membership/landing/management-accounting"},{"id":"73JeDshTHTMeDFt8837bI1","contentType":"linkInternal","name":"Find CPD and learning","url":"/cpe-learning"},{"id":"6aikmfxMAysje8qxghjqbB","contentType":"linkInternal","name":"Explore credentials","url":"/membership/landing/credentials"},{"id":"2GhZnYu2wOl8MFy4b2iiGW","contentType":"link","name":"Explore pathways","url":"/resources/landing/becoming-a-cgma"},{"id":"4pydjb0eMxzt1mrBm7irm1","contentType":"linkInternal","name":"Become a member","url":"/resources/landing/cgma-designation"}]},{"id":"1Eikkqcl6R8EpFfPfOs5f9","contentType":"lists","name":"Career resources","type":"Short","list":[{"id":"3PzQo2K5uPx8agGRfRJ4uq","contentType":"link","name":"AICPA & CIMA Global Career Hub","url":"https://mycareer.aicpa-cima.com/"},{"id":"2OGsZ2erywjvqk5w58gJJy","contentType":"link","name":"Search Jobs","url":"https://mycareer.aicpa-cima.com/searchjobs/?Keywords=&radialtown=&LocationId=&RadialLocation=20"}]}]},{"id":"3blwwuW8jRWRqBRLwl9Ul7","contentType":"megamenuLevel1Submenu","name":"News","submenuItems":[{"id":"2td5YqhhBKKJvlp0x0NrkF","contentType":"megamenuLevel2DynamicCategory","name":"Latest News","linkText":"View all latest news","category":{"id":"2EYpSqN9exU3jngEOQuN7Q","contentType":"contentCategory","name":"News","description":"News","slug":"news"},"categoryList":[{"id":"2SOtXFRUjGpAXIlo29F32R","title":"AICPA Releases Statement on IRS Ability to Help Taxpayers Meet Filing Obligations","image":{"altText":"Tax written on wooden blocks","title":"tax-text-written-on-wooden-block-with-stacked-coins-955530342","url":"//images.ctfassets.net/rb9cdnjh59cm/2WNr7W157Ax9SF7GRgzkEA/6615c2cfde36b1b1ab8607919cac18a5/tax-text-written-on-wooden-block-with-stacked-coins-955530342.jpg?fm=webP&w=300&h=200&fit=thumb"},"contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"aicpa-releases-statement-on-irs-ability-to-help-taxpayers-meet-filing","date":"2025-02-16T00:00-05:00","contentSource":"AICPA & CIMA"},{"id":"3ShvZCCjjc3gNP3Veiuu2s","title":"AICPA Highlights Key Concerns for Individuals to Keep in Mind During 2024 Tax Season","image":{"altText":"Closeup of header of W-2 form","title":"w2-income-tax-form-186581546","url":"//images.ctfassets.net/rb9cdnjh59cm/5WAjFuRlqcJNyfl6EC5oRk/49f100e151155ad86971581dedccf77b/w2-income-tax-form-186581546.jpg?fm=webP&w=300&h=200&fit=thumb"},"contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"aicpa-highlights-key-concerns-for-individuals-to-keep-in-mind-during-2024","date":"2025-02-14T00:00-05:00","contentSource":"AICPA & CIMA"},{"id":"7Er28DEt0iGzpns7MImRQp","title":"AICPA Recommends Scaling Back Section 199A QBI Deduction Limitation","image":{"altText":"Tax spelled out on blocks","title":"tax-on-blocks-1190995919","url":"//images.ctfassets.net/rb9cdnjh59cm/1TSCwZdVubc6PkVgKDmdb5/ae50f39e054cdab82146f78f013c0c84/R50_1190995919.jpg?fm=webP&w=300&h=200&fit=thumb"},"contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"aicpa-recommends-scaling-back-section-199a-qbi-deduction-limitation","date":"2025-02-14T00:00-05:00","contentSource":"AICPA & CIMA"},{"id":"387Kms5gHqtLUptieQb6wE","title":"Future skills and talent pipeline should be at the heart of upcoming Hong Kong Budget, says AICPA & CIMA","image":{"altText":"2 people discussing abstract","title":"2 people discussing abstract","url":"//images.ctfassets.net/rb9cdnjh59cm/5vYn5SeuTX3vrXSxlJQh8X/29b3e1a7796ebecf48cd0a7a33bd536d/erm-blog-2.jpg?fm=webP&w=300&h=200&fit=thumb"},"contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"future-skills-and-talent-pipeline-should-be-at-the-heart-of-upcoming-hong","date":"2025-02-14T00:00+02:00","contentSource":"AICPA & CIMA"},{"id":"1gVuuCoHBaiGmTQ4wRKANw","title":"AICPA and NASBA Advance Public Protection-Focused and Market-Responsive Model Licensure Legislation","image":{"altText":"CPA Mobility Checklist Map","title":"CPA Mobility Checklist Map","url":"//images.ctfassets.net/rb9cdnjh59cm/2vMzWHeDrARu4LKHMN0pj4/432026a5fdcd6b8ef90c7e698c772f05/CPA_Mobility_Checklist_Map.jpg?fm=webP&w=300&h=200&fit=thumb"},"contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"aicpa-and-nasba-advance-public-protection-focused-and-market-responsive","date":"2025-02-13T00:00-05:00","contentSource":"AICPA & CIMA"}]},{"id":"5YKRybW69PwpnazgVMUYcX","contentType":"megamenuList","name":"Public Accounting","displayType":"Text","header":"Public Accounting News","sortBy":"Most Recent","linkText":"View all news","ctaUrl":"/search?type=press-release&contentSource=aicpa&sortBy=newest-first","staticOrDynamicList":[{"id":"41neIPxQz5r7XUQzPQEWcS","title":"AICPA Requests Improvement to Tax Forms for Taxpayers Affected by Disaster","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"aicpa-requests-improvement-to-tax-forms-for-taxpayers-affected-by-disaster","date":"2025-02-06T00:00-05:00","contentSource":"AICPA"},{"id":"59xnGpZO6MskmQQSjpxMFk","title":"AICPA to Seek Feedback on Options to Update Independence Rules Governing Private Equity Investments in Accounting Firms","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"aicpa-to-seek-feedback-on-options-to-update-independence-rules-governing","date":"2025-02-05T10:05-05:00","contentSource":"AICPA"},{"id":"MvVR1KYogGHJamvhp8lJq","title":"AICPA Urges SEC to Reject PCAOB’s Proposed Rules on Audit Firm Metrics and Operational Reporting","contentfulType":"article","contentCategory":{"name":"Advocacy","slug":"advocacy"},"slug":"aicpa-urges-sec-to-reject-pcaobs-proposed-rules-on-audit-firm-metrics-and","date":"2024-12-20T04:00-05:00","contentSource":"AICPA"},{"id":"77sBiZ3i9UOm2iDsv7CCGh","title":"Final Version of New AICPA Peer Review Standards Update Now Available","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"final-version-of-new-aicpa-peer-review-standards-update-now-available","date":"2024-12-19T04:00-05:00","contentSource":"AICPA"},{"id":"5z0ND77zsV1mCPz5GfkAZj","title":"AICPA Releases Statement Expressing Optimism of Possible Delay for BOI Reporting ","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"aicpa-releases-statement-expressing-optimism-of-possible-delay-for-boi","date":"2024-12-18T09:30-05:00","contentSource":"AICPA"}],"origin":"dynamicList"},{"id":"4LDkDQXBej8emz9GvjHpA5","contentType":"megamenuList","name":"Management Accounting","displayType":"Text","header":"Management Accounting News","sortBy":"Most Recent","linkText":"View all news","ctaUrl":"/search?category=news&type=press-release,article&contentSource=cgma,cima&sortBy=newest-first","staticOrDynamicList":[{"id":"56GXLzewTxRzkUWmCwAOOF","title":"SMEs face strong headwinds in addressing skills gaps and evolving employee needs, finds CIMA’s latest Mind the Skills Gap Report","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"smes-face-strong-headwinds-in-addressing-skills-gaps","date":"2025-02-06T09:00+00:00","contentSource":"CIMA"},{"id":"6rXDwdDS4HnmT7UMxvGOyN","title":"CIMA calls for Chancellor Rachel Reeves MP to integrate the growth agenda with the UK industrial strategy","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"cima-calls-for-uk-chancellor-to-integrate-the-growth-agenda","date":"2025-01-29T13:00+00:00","contentSource":"CIMA"},{"id":"1zkv9PRfEOWo6TOEo95yWl","title":"UK businesses aren't out of the woods despite loosening labour market","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"uk-businesses-not-out-of-the-woods-despite-loosening-labour-market","date":"2024-11-12T14:00+00:00","contentSource":"CIMA"},{"id":"3ZgYKc93sqlfch0oFSZsdU","title":"CIMA urges UK Government to prioritise economic growth, productivity, and policy certainty for business in Autumn Budget 2024","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"cima-urges-uk-government-to-prioritise-economic-growth-productivity-certainty","date":"2024-10-23T12:00+01:00","contentSource":"CIMA"},{"id":"1BYZqK8RerE01plh8SYoxg","title":"New CIMA Report identifies seven fundamental building blocks needed to successfully deliver UK Government’s Five Missions","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"cima-identifies-building-blocks-to-deliver-UK-government-five-missions","date":"2024-10-16T08:00+01:00","contentSource":"CIMA"}],"origin":"dynamicList"},{"id":"53B9DcifKQjgbLKH7aIG8v","contentType":"megamenuList","name":"Press","displayType":"Text","header":"Press release","sortBy":"Most Recent","linkText":"All press releases","ctaUrl":"/search?type=press-release&contentSource=aicpa,aicpa-and-cima,cima&sortBy=newest-first","pageLinkDisplayText":"Press Center","pageLink":"/resources/landing/press-center","staticOrDynamicList":[{"id":"2SOtXFRUjGpAXIlo29F32R","title":"AICPA Releases Statement on IRS Ability to Help Taxpayers Meet Filing Obligations","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"aicpa-releases-statement-on-irs-ability-to-help-taxpayers-meet-filing","date":"2025-02-16T00:00-05:00","contentSource":"AICPA & CIMA"},{"id":"3ShvZCCjjc3gNP3Veiuu2s","title":"AICPA Highlights Key Concerns for Individuals to Keep in Mind During 2024 Tax Season","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"aicpa-highlights-key-concerns-for-individuals-to-keep-in-mind-during-2024","date":"2025-02-14T00:00-05:00","contentSource":"AICPA & CIMA"},{"id":"7Er28DEt0iGzpns7MImRQp","title":"AICPA Recommends Scaling Back Section 199A QBI Deduction Limitation","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"aicpa-recommends-scaling-back-section-199a-qbi-deduction-limitation","date":"2025-02-14T00:00-05:00","contentSource":"AICPA & CIMA"},{"id":"387Kms5gHqtLUptieQb6wE","title":"Future skills and talent pipeline should be at the heart of upcoming Hong Kong Budget, says AICPA & CIMA","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"future-skills-and-talent-pipeline-should-be-at-the-heart-of-upcoming-hong","date":"2025-02-14T00:00+02:00","contentSource":"AICPA & CIMA"},{"id":"1gVuuCoHBaiGmTQ4wRKANw","title":"AICPA and NASBA Advance Public Protection-Focused and Market-Responsive Model Licensure Legislation","contentfulType":"article","contentCategory":{"name":"News","slug":"news"},"slug":"aicpa-and-nasba-advance-public-protection-focused-and-market-responsive","date":"2025-02-13T00:00-05:00","contentSource":"AICPA & CIMA"}],"origin":"dynamicList"},{"id":"66jOASNd9nP2CtefEvIaji","contentType":"lists","name":"Publications","type":"Long","list":[{"id":"5K2zpLNQ9O28Beo9iATLB9","contentType":"link","name":" Journal of Accountancy","url":"/resources/landing/journal-of-accountancy","contentSource":{"id":"5sUqJVmtEF2ivGs6QjPUut","contentType":"contentSource","name":"Journal of Accountancy","slug":"journal-of-accountancy"}},{"id":"37FtiP2VxRyI8gYoGqwwnt","contentType":"link","name":"The Tax Adviser","url":"/resources/landing/the-tax-adviser","contentSource":{"id":"7HPscDIFFfmhoE8Dhmm72g","contentType":"contentSource","name":"The Tax Adviser","slug":"the-tax-adviser"}},{"id":"6aZPmPe7WnwWfnrCQc8Fgy","contentType":"link","name":"Financial Management","url":"/resources/landing/financial-management-magazine","contentSource":{"id":"Naf6yQeo5gx9mBeZyr5Q5","contentType":"contentSource","name":"FM Magazine","slug":"fm-magazine"}},{"id":"7mOZW5YrthkeWvNaXVTROG","contentType":"link","name":"Insights blog","url":"/blog","contentSource":{"id":"3fQHDsdGD8F6p1XyqmluCv","contentType":"contentSource","name":"AICPA & CIMA Insights Blog","slug":"aicpa-&-cima-insights-blog"}}]}]},{"id":"2r7bTm89yjMnCn9sbb8xKZ","contentType":"megamenuLevel1Submenu","name":"Business Solutions","submenuItems":[{"id":"6N4Q9PntszDiOOkb3WRHDI","contentType":"lists","name":"Business Solutions","type":"Short","list":[{"id":"7eqTfpNiAuoqe2OPPdULtN","contentType":"linkInternal","name":"Business Solutions Home","url":"/resources/landing/business-solutions"},{"id":"2bktFvmz7NrGlYSOc1Ai5e","contentType":"linkInternal","name":"Knowledge Center","url":"/resources/landing/aicpa-and-cima-business-solutions-knowledge-center"}]},{"id":"2cegQlcf7syB22MIPwuCtm","contentType":"lists","name":"Learning Solutions","type":"Short","list":[{"id":"2p2amrUosJKeGJKFCVlRUn","contentType":"linkInternal","name":"L&D Subscriptions","url":"/resources/landing/learning-and-development-for-accounting-and-finance-teams"},{"id":"2tYa87oWo5RHRUOIaaqhTK","contentType":"linkInternal","name":"L&D Add Ons","url":"/resources/landing/learning-and-development-add-ons-for-accounting-and-finance-teams"},{"id":"23xlkJgjrFVV5oaSNRNf2x","contentType":"linkInternal","name":"Virtual Team learning","url":"/resources/landing/virtual-learning-solutions-for-accounting-and-finance-teams"},{"id":"2N3LgF5mk2XSkqoJEQ1jtJ","contentType":"linkInternal","name":"CPExpress for Teams","url":"/resources/landing/cpexpress-for-accounting-and-finance-teams"},{"id":"1b5j5aQJktkG2lQf6xIrM2","contentType":"linkInternal","name":"Webcast Pass","url":"/resources/landing/annual-webcast-pass-for-accounting-and-finance-teams"},{"id":"2oyozRt0tDTJXAAzuj5TV7","contentType":"linkInternal","name":"CPExpress & Webcast Pass","url":"/resources/landing/cpexpress-and-webcast-pass-bundle-for-accounting-and-finance-teams"},{"id":"2IGhKzI5Aue6h73hzoo7T7","contentType":"linkInternal","name":"Oracle","url":"/resources/landing/oracle-agile-finance-transformation-certificate-series"},{"id":"1Iq7IlKpQHt1D3Cd5UClAT","contentType":"linkInternal","name":"LMS","url":"/resources/landing/lms-for-business"},{"id":"1Yul2neNuU9YFDpTjubO9V","contentType":"linkInternal","name":"ESG","url":"/resources/landing/esg-for-firms"}]},{"id":"1ly1ODMN8dkuEG8vMJWYzd","contentType":"lists","name":"Learning Pathways","type":"Short","list":[{"id":"3WwoHGAqqwyf2yJWKvWqq8","contentType":"linkInternal","name":"CGMA PQ","url":"/resources/landing/cgma-for-business"}]},{"id":"16JpWMmlUlCxVWXfgB4CAF","contentType":"lists","name":"Market Segments","type":"Short","list":[{"id":"3V2RHQBgydKSyx13OgxTSw","contentType":"linkInternal","name":"Corporate and Industry","url":"/resources/landing/corporate-and-industry-solutions"},{"id":"6el2RftptqJ5q3B2FA1y0D","contentType":"linkInternal","name":"Accounting and Professional Firms","url":"/resources/landing/professional-services-firms"},{"id":"4nEGQa9LBiEFlxgWj9X8Os","contentType":"linkInternal","name":"Partners and Distributors","url":"/resources/landing/partners-and-distributors"}]}]},{"id":"7vztb6WjV8UfntRzqfcWeM","contentType":"megamenuLevel1Submenu","name":"Local sites","submenuItems":[{"id":"6n697uu4wCYX6IgtxM2nWH","contentType":"lists","name":"Africa","type":"Short","list":[{"id":"1aXt48aAyCxphjIqcam92Q","contentType":"linkInternal","name":"Africa","url":"/resources/landing/africa"}]},{"id":"1Tcmpd3cXCdgomchJQqg7v","contentType":"lists","name":"Asia","type":"Short","list":[{"id":"3rU3TT7uZrLw4i9WkaYSKt","contentType":"linkInternal","name":"Asia","url":"/resources/landing/asia"},{"id":"1Z5zzytvt9g5r8vHaHC3qr","contentType":"linkInternal","name":"India","url":"/resources/landing/india"},{"id":"5rIKQVocgx2bY4aZx06MKy","contentType":"linkInternal","name":"Malaysia","url":"/resources/landing/malaysia"},{"id":"1zxV1ph9qM0SKEg8g3yrEn","contentType":"linkInternal","name":"Sri Lanka","url":"/resources/landing/sri-lanka"},{"id":"6EHPbwLoKZ8pj7oxUrkrcQ","contentType":"linkInternal","name":"Australasia","url":"/resources/landing/cima-australasia"},{"id":"68rHG7KMTf1uopLoLLKzXR","contentType":"linkInternal","name":"Pakistan","url":"/advocacy/landing/welcome-to-cima-pakistan"}]},{"id":"6jSk7Z4iFjxhtAEmCp9cra","contentType":"lists","name":"Europe","type":"Short","list":[{"id":"17hLSN9P0PJwCtjogDK0T3","contentType":"linkInternal","name":"Poland","url":"/resources/landing/polska"},{"id":"7l4PhRtLMo0dBLhJTZYA6K","contentType":"linkInternal","name":"Netherlands","url":"/resources/landing/netherlands"},{"id":"1GtoE3QnP0kcxTFb1UtH2Z","contentType":"linkInternal","name":"DACH","url":"/resources/landing/dach"},{"id":"3Ywi5pD1VJAtP68bTnq1WP","contentType":"linkInternal","name":"Romania","url":"/resources/landing/romania"},{"id":"4tgoVS59q5ag1J75JFMmD7","contentType":"linkInternal","name":"Eurasia","url":"/resources/landing/eurasia"}]},{"id":"4IAbzLUtNxDHYJKLBChzRG","contentType":"lists","name":"Middle East","type":"Short","list":[{"id":"6MDRiC2Vs7SEmtL7Q8XuU5","contentType":"linkInternal","name":"Middle East","url":"/resources/landing/middle-east"}]},{"id":"2LVwCoOR2JrGJI1wJk2dMm","contentType":"lists","name":"North America","type":"Short","list":[{"id":"64EEAoWGsuBSPnjzPnFGhR","contentType":"linkInternal","name":"America","url":"/resources/landing/america"},{"id":"2dIiD2FWlaHTc2G52OUBqX","contentType":"linkInternal","name":"Canada","url":"/resources/landing/canada"}]},{"id":"3dBseHadH2Q4w05gGv8GGG","contentType":"lists","name":"North Asia","type":"Short","list":[{"id":"4E8yzW4sVMFVAEcQFfmXVb","contentType":"linkInternal","name":"China","url":"/resources/landing/china"},{"id":"5FhVjbUQzY8B1EFMKq6WYt","contentType":"linkInternal","name":"Hong Kong SAR","url":"/resources/landing/hong-kong"}]},{"id":"3t7kzDQzBQU2EPEZBppqSN","contentType":"lists","name":"UK & Ireland","type":"Short","list":[{"id":"2b4Z3z9kfgs3xbiokYYd1z","contentType":"linkInternal","name":"United Kingdom","url":"/resources/landing/uk"},{"id":"2ckIeVPVu2ykg0LasH0Vcm","contentType":"linkInternal","name":"Ireland","url":"/resources/landing/ireland"}]}]}],"megamenuFetched":true},"trendingAcross":{"trendingArticles":null,"trendingBlogs":null,"acrossLinks":[{"name":"AICPA & CIMA Membership","url":"https://www.aicpa-cima.com/search/AICPA+Membership","contentSource":null},{"name":"AICPA Member Discounts","url":"https://www.aicpa-cima.com/membership/landing/aicpa-member-discount-program","contentSource":null},{"name":"AICPA & CIMA CPE","url":"https://www.aicpa-cima.com/cpe-learning","contentSource":null},{"name":"Global Career Hub","url":"https://mycareer.aicpa-cima.com/","contentSource":null},{"name":"Public Accounting","url":"https://www.aicpa-cima.com/topic/accounting-financial-reporting","contentSource":null},{"name":"Management Accounting and Finance","url":"https://www.aicpa-cima.com/topic/management-accounting-and-finance","contentSource":null}]},"featureToggle":{"featureToggles":{"useSiteBanner":false,"useSiteBannerInCheckout":false,"useNewSignUpOnly":false,"useFilterRenewalEndDate":false,"useZuoraRatePlanOverrideInDb":true,"useFirmBillingDataSharingOptOut":true,"isSiteOffline":false,"useUpdateExistingSectionSubscription":false,"useProcessB2CRefund":true,"useAutoOptInToAaFocusNewsletter":false,"useCR682FcmaRenewalEnhancement":true,"useCR723RemoveProration":true,"useProcessDoubleDonation":true,"useFLPEmbargoOverride":true,"useCR16CimaWebsites":true,"useFirmRosterCaseInsensitiveSearch":true,"useOfflinePaymentOptions":true,"useSalesforceAuditFields":false,"useCR215ExamResultDisplay":true,"useRemovePERModule":false,"usePegaOracleIntegrationCloud":true,"useAddEmployerEnhancement":false,"useVitalSourcePriceCorrection":false,"useCIMAAR":true,"useAICPAAR":true,"useCR276ApprenticeRoster":true,"useProgressBar":false,"useNewMembershipAICPA":false,"useFLPUpgrades":false,"useCredentialDirectory":true,"useProductExtensionRelease":true,"useProductAccessExtension":true,"useCR205OfflineExemptionCalculator":true,"showMigratedAcmaAndCgmaCredentials":true,"useCimaQpMembership":false,"showSlicer":false,"usePaypal":true,"useSuspendedRestriction":false,"useCreditHoldDate":true,"blockCimaMigratedMembersLogin":false,"useReCaptchaDisabled":true,"useProductsPriceCurrency":true,"useCimaRelease":true,"useNonUSBatch16":true,"useNonUSBatch15":true,"useCIMAveryhighriskB2B":false,"useBridgeRelease":true,"useNonUSBatch14":true,"useNonUSBatch13":true,"useNonUSBatch8":true,"useNonUSBatch12":true,"useNonUSBatch11":true,"useNonUSBatch10":true,"useNonUSBatch9":true,"useDisablePAcreation":false,"useRenewalCheck":true,"bypassB2CAddressValidation":true,"useUSTerritories1":true,"useNonUSBatch7":true,"useNonUSBatch6":true,"useNonUSBatch5":true,"useNonUSBatch3":true,"useNonUSBatch4":true,"isSalesforceOffline":false,"useUkraine":true,"useOracleCSMFormFields":false,"useWhartonProductLandingPageFormFields":false,"allowBelarusRegistration":false,"allowRussiaRegistration":false,"useBosnia&Herzegovina":true,"useColombia":true,"useAfghanistan":false,"useAICPAveryhighriskB2B":false,"useAICPAveryhighriskB2C":false,"useVenezuela":false,"useNonUS_Russia":false,"useNonUSBatch2":true,"bypassB2BAddressValidation":true,"useNonUSBatch1":true,"useCzechRepublic":true,"usePart2AdditionalCountries":true,"useAdditionalCountries":true,"useLowerEnvRobotsTxt":false,"showPurchasedProductsInFeed":false,"usePublicPageAggregation":true,"usePopularSearches":true}},"savedItems":{"contentIds":null,"top":null,"loading":false,"meta":{"total":0,"perPage":0,"page":0,"aggs":null},"results":[],"resultsFetched":false},"savedBlogPosts":{"contentIds":null,"top":null,"loading":false,"meta":{"total":0,"perPage":0,"page":0,"aggs":null},"results":[],"resultsFetched":false},"notifications":{"notificationItems":[],"timeoutId":null},"popularSearches":{"popularSearches":{"links":[],"name":""}},"products":{"isProductFetched":false,"isRelatedProductFetched":false,"isProductViewTriggered":false,"selectedDonationPrice":"","selectedItemSKUs":[],"productItem":null,"relatedContent":null,"productsListData":null,"productListByTypes":{"memberships":[],"sections":[],"credentials":[],"otherProducts":[]},"error":null,"productsListDataFetched":false,"premiumContentItems":[],"isFreeTrialSelected":false,"contributions":[],"contributionsFetched":false,"contributionsFetchSuccess":false,"claimGiftAid":false,"memberships":[],"membershipsLoading":false,"membershipsLoaded":false,"webcastPass":null,"isWebcastPassFetched":false,"benefitsAccessLinks":null,"currency":{"label":"USD","sign":"$"},"hasExistingZuoraPurchase":false,"entities":{"association":"","cima":""},"isCurrencyToggledByDropdown":false,"fetchedProductBySku":null},"checkout":{"loading":false,"success":false,"accountId":null,"legalEntity":null,"hasDefaultPaymentMethod":false,"shippingAddress":{"firstName":"","lastName":"","company":"","addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":"USA","isPrimary":true,"addressType":"Office Mailing"},"isShippingAddressValid":null,"isSecondaryAddressNeeded":null,"isSecondaryBillingAddressNeeded":null,"isShippingEmbargoed":null,"isBillingEmbargoed":null,"smartystreetsValidation":{"validationNeeded":false,"billingValidationNeeded":false,"shippingAddress":{"valid":false,"suggestions":[],"reason":""},"billingAddress":{"valid":false,"suggestions":[],"reason":""},"smartystreetsValidationFetched":false},"billingAddress":{"firstName":"","lastName":"","company":"","addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":"USA","isPrimary":false,"addressType":"Office Mailing"},"defaultBillingAddress":{"firstName":"","lastName":"","company":"","addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":"USA"},"sameShippingAddressForBilling":false,"sameShippingAddressForPayment":true,"zuoraAccountFetched":false,"addressAutocompleteItems":[],"creditCards":[],"paymentMethods":{"association":{"zuoraId":"","defaultPaymentMethodId":"","paymentGateway":"","creditCards":[],"paypal":[],"ach":[],"bankTransfer":[]},"cima":{"zuoraId":"","paymentGateway":"","creditCards":[],"paypal":[],"ach":[],"bankTransfer":[]}},"selectedPaymentMethodEntity":"","selectedCreditCardId":null,"savedShippingAddressChecked":false,"savedShippingAddressEdited":false,"savedShippingAddress":null,"savedBillingAddressChecked":false,"savedBillingAddress":null,"isLoadingAutocompleteItems":false,"saveCreditCardForFuture":true,"taxAmount":null,"conferenceUserInfo":null,"pageStep":"","savedCardUsed":null,"creditHold":null,"receipt":{"payReceipt":{"receipt":null,"loading":false,"error":null},"paymentResult":{"loading":false,"error":null,"receiptPaymentResult":null}},"paymentVerifyResult":null,"paymentTechCodeError":"","isBillingAddressValid":null,"savedBillingAddressEdited":false,"sendSuccessPreferredPaymentMethodEmail":false,"paymentsId":[],"proratedPrice":[],"currency":"","mandate":{"directDebit":"","ach_checkout":"","ach_wallet":""},"addPaypalSuccess":null},"cart":{"loading":false,"isLoadingShippingOptions":false,"error":null,"value":{"lineItems":[]},"isCartFetched":false,"productsWithEthics":[]},"receipts":{"receiptsList":null,"receiptsListFetched":false,"downloadingId":null,"downloadingError":false},"individualConsent":{"channel":{"sms":false},"shareFirmBillingData":false,"standardMemberDirectory":false,"enhancedMemberDirectory":false,"doNotSellMyPersonalInfo":false,"isLoading":true},"landingPagesContent":{"landingPage":null,"landingPageFetched":false,"skipLandingPageFrontloadRequest":false},"staticLandingPagesContent":{"staticLandingPage":{"entryId":"1X2skC9Q32lgsmBln0sYxS","title":"About us","description":"About us","slug":"about","header":[{"id":"1ujuYCWKUjeXNo0IRQXeOM","style":"Content and Product Promotion","contentType":"contentAndProductPromotionBlock","image":"//images.ctfassets.net/rb9cdnjh59cm/TF64WQVJ4AIcALkx7zRiM/a107d21e9e005310c5fb304737bcc8b6/2302-106059_SFD_AboutPage_HeaderImage_031723.jpg?fm=webP","contentAlignment":true,"header":"\u003cp>About us\u003c/p>","description":"","ctaText":"Let's get to know each other.","ctaUrl":"#MeettheAICPA&CIMAleadershipteam","products":[],"contentReference":[]},{"id":"5uYa6VRS0YZTMoFdctXxKO","style":"Content and Product Promotion","contentType":"contentAndProductPromotionBlock","image":"//images.ctfassets.net/rb9cdnjh59cm/8hVd25eEXKOMdrOBUerHs/ed747ee4e095dd2e4652f88de46f2f95/OurPromise.jpg?fm=webP","bgColor":"#efefef","contentAlignment":false,"header":"\u003cp>Our purpose — and our promise\u003c/p>","description":"\u003cp>We exist to empower trust, opportunity and prosperity for individuals, organizations and economies around the globe. Wherever you are and whatever your role in accounting and finance, we’ll help you evolve and excel.\u003c/p>","products":[],"contentReference":[]},{"id":"4MdHo0geSIyMA7iu73RNeD","style":"Promo","contentType":"promoCards","header":"How we work to shape the profession","description":"Small steps can lead to big change.","bgColor":"#ffffff","ctaText":"Learn more about what we do ","ctaUrl":"/about/landing/purpose-in-action","landingPageSubBlocks":[{"id":"7yioRfJJbAbkjAuubM7i9B","image":"//images.ctfassets.net/rb9cdnjh59cm/5lmdnrz6GkAUZCz7egQfPd/62a5d1c96f6fcfd453d748ce71866dfb/GettyImages-1334323286.jpg?fm=webP","header":"\u003cp>Our mission\u003c/p>","description":"\u003cp>To drive accounting and finance into the future by giving you the support, skills and insights to meet the demands of a constantly changing world.\u003c/p>"},{"id":"2NppkaJ9aDUr1PCg7FdxlQ","image":"//images.ctfassets.net/rb9cdnjh59cm/7HOOJaEajO1jfdWDGhfRX3/0653f2d57b9b7c35bd3aed11786e45a8/2011-01340_D_I_Women_and_YCPA_on_RAVE_Supporting_Images_FINAL_37.jpg?fm=webP","header":"\u003cp>Our commitment to DEI\u003c/p>","description":"\u003cp>To ensure individuals of every background can unlock the same opportunities, and to help organizations understand that diversity is good for business.\u003c/p>","ctaUrl":"https://www.aicpa-cima.com/topic/people-leadership-and-advancement/diversity-equity-and-inclusion","ctaType":"Redirect"},{"id":"6SIIXpU5yor2jQhExg4KAh","image":"//images.ctfassets.net/rb9cdnjh59cm/81qg8QtNNX3M4nikCPLtB/dda57e02a32425d8a570d7da8df04fcc/165_Discussing_new_marketing_strategy_-_1178451455.jpg?fm=webP","header":"\u003cp>Our strategy\u003c/p>","description":"\u003cp>To give you the tools to clarify complexity, anticipate risk and develop a rewarding career, and to strengthen and foster trust in our dynamic field.\u003c/p>"}]},{"id":"2mCegYkURtjycZduy63Ur5","style":"Content and Product Promotion","contentType":"contentAndProductPromotionBlock","image":"//images.ctfassets.net/rb9cdnjh59cm/7niwHi2Ulh6kO5Q86QgwuT/e731b5aea5c165032914c06c33156a1c/OurHistory.jpg?fm=webP","bgColor":"#efefef","contentAlignment":true,"header":"\u003cp>Our history — and your future\u003c/p>","description":"\u003cp>The American Institute of CPAs® (AICPA) and its predecessors have served the public interest for 137 years. The Chartered Institute of Management Accountants® (CIMA) was founded in 1919 and has helped shaped the profession for over a century. In 2017, we came together as AICPA & CIMA to forge a powerful international alliance that promotes accounting and finance in every corner of the world.\u003c/p>\u003cp>Today, we serve 597,000 members, candidates and registrants in 188 countries and territories. By providing exclusive guidance and specialized resources — including prestigious designations, certifications and credentials — we empower you to create an even brighter tomorrow, both for yourself and for the profession.\u003c/p>\u003cp>\u003c/p>","products":[],"contentReference":[]},{"id":"2td9WwZ58gAUfDBGs4HNFL","style":"Long Form","contentType":"longFormBlock","header":"","description":"","bgColor":"#ffffff","contentAlignment":true,"anchorSlug":"#MeettheAICPA&CIMAleadershipteam"}],"mainColumn":[{"id":"3QRF9luI3hliBpYvQHtEUe","style":"Group Members","contentType":"groupMemberBlock","header":" Meet the AICPA & CIMA leadership team","bgColor":"#ffffff","members":[{"id":"5m8t2DC8eEnE06MUwFo1Ba","name":"Mark Koziel","jobTitle":[" CEO, Association for International Certified Professional Accountants President and CEO, American Institute of CPAs"],"credentials":"CPA, CGMA"},{"id":"2AMXD5651m1qYq06tAA9Ay","name":"Andrew Harding","jobTitle":["Chief Executive, Management Accounting"],"credentials":"FCMA, CGMA"},{"id":"1j5g64Wgif9WKOBS741X8E","name":"Susan Coffey","jobTitle":["Chief Executive Officer, Public Accounting"],"credentials":"CPA, CGMA"},{"id":"753OHkfrq6bKUsmTxnd8RV","name":"Erik Asgeirsson","jobTitle":["Chief Executive Officer, CPA.com"]},{"id":"1K7C9X45imkpO2CnsVLFT5","name":"Scott Spiegel","jobTitle":["Chief Operating Officer"],"credentials":"CPA, CGMA, CITP"},{"id":"01R6XOycf8Vfr2DHdTkhIG","name":"Tim Laspaluto, CPA, CGMA, CITP","jobTitle":["Chief Financial Ofiicer"]},{"id":"79R5YDU514qxR9YCG40Fk9","name":"Sue Warman","jobTitle":["Chief People Officer"],"credentials":"MA, FCIPD"},{"id":"1EpmiXeQl291YuX1BmJcn7","name":"Tom Hood","jobTitle":["Executive Vice President, Business Engagement & Growth"],"credentials":"CPA, CGMA, CITP"},{"id":"4fsSV8xmem3s67jrVES8Yx","name":"Mark Peterson","jobTitle":["Executive Vice President, Advocacy"]}]}],"leftColumn":[],"footer":[{"id":"6quoJTF9NZ5DSdf41bSxlL","style":"Content and Product Promotion","contentType":"contentAndProductPromotionBlock","bgColor":"#efefef","contentAlignment":true,"header":"\u003cp>Board of Directors\u003c/p>","description":"\u003cp>We’re governed by a board of directors and the AICPA and CIMA councils. Volunteer committees represent the interests of our membership, help maintain our standards, promote public and management accounting, and provide member services.\u003c/p>","ctaText":"Meet our board members","ctaUrl":"/resources/landing/board-of-directors","products":[],"contentReference":[]},{"id":"2erpvoVuNpqZEUIv7IAM5i","style":"Accordion","contentType":"accordionBlock","header":"\u003cp>More information and resources\u003c/p>","description":"","landingPageSubBlocks":[{"id":"2FGnITynthObOCtu3kZHh4","header":"\u003cp>AICPA Governing Council\u003c/p>","description":"\u003cp>Made up of approximately 265 members and representatives from every U.S. state and territory. Council meets every May and October. Regional Council meetings are held annually in March. Council determines AICPA programs and policies. \u003c/p>\u003cp>They may exercise all powers requisite for the AICPA’s purposes not inconsistent with AICPA Bylaws or member resolutions. This includes prescribing policies and procedures, and enacting resolutions upon the Board of Directors, officers, volunteer groups and staff.\u003c/p>"},{"id":"JfukIRK07ak2RjuAN3Etr","header":"\u003cp>CIMA Governing Council\u003c/p>","description":"\u003cp>May have up to a maximum of 58 members (38 directly elected by CIMA members, 16 co-opted and four honorary officers, which includes the president, deputy president, vice president and immediate past president).\u003c/p>\u003cp>Council currently has 52 members: 37 elected, 11 co-opted and four honorary officers. Council governs CIMA and its affairs, and meets three times a year to discuss and set policy.\u003c/p>\u003cp>Various committees oversee elections, professional conduct and competence standards, and the benevolent fund.\u003c/p>"}],"bgColor":"#ffffff"}],"contentAuthor":[null],"dateCreated":"2023-03-29T00:00+05:30","contributor":"Devon Zimnowski","contentSource":"CIMA","contentCategory":{"name":"Resources","slug":"resources"},"contentType":"staticLandingPage","topics":[],"subtopics":[],"country":[null],"stateAndTerritories":[null],"sectors":[],"contentImpactTheme":[null],"contentGoal":[],"sections":{"id":"1X2skC9Q32lgsmBln0sYxS","contentfulType":"staticLandingPage","contentType":{"name":"Landing","slug":"landing"},"createdAt":"2023-04-20T10:49:55.016Z","updatedAt":"2024-10-23T13:46:56.222Z","title":"About us","sortTitle":"aboutus","description":"About us","slug":"about","dateCreated":"2023-03-29T00:00+05:30","contentCategory":{"name":"Resources","slug":"resources"},"image":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg?fm=webP"},"productDiscount":null,"contentAuthor":[],"topics":[],"subtopics":[],"industries":[],"trends":[],"skills":[],"subskills":[],"locations":[],"countries":[],"states":[],"contentLanguages":[],"careerStages":[],"jobRoles":[],"standFirst":"","pageCopy":"","subtitleText":"","audio":null,"video":null,"videoAddOn":null,"featuredImage":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg?fm=webP"},"relatedContentImage":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg?fm=webP"},"megamenuImage":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg?fm=webP"},"productType":[],"contentSource":"CIMA","credits":[],"country":[],"stateAndTerritories":[],"roles":null,"matchedRoles":[],"isLocked":"noLock","restrictionDetails":null,"hasSectionAccessRestriction":false,"contentSourceObj":{"name":"CIMA","slug":"cima"},"group":[],"benefits":[]},"credentials":{"id":"1X2skC9Q32lgsmBln0sYxS","contentfulType":"staticLandingPage","contentType":{"name":"Landing","slug":"landing"},"createdAt":"2023-04-20T10:49:55.016Z","updatedAt":"2024-10-23T13:46:56.222Z","title":"About us","sortTitle":"aboutus","description":"About us","slug":"about","dateCreated":"2023-03-29T00:00+05:30","contentCategory":{"name":"Resources","slug":"resources"},"image":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg?fm=webP"},"productDiscount":null,"contentAuthor":[],"topics":[],"subtopics":[],"industries":[],"trends":[],"skills":[],"subskills":[],"locations":[],"countries":[],"states":[],"contentLanguages":[],"careerStages":[],"jobRoles":[],"standFirst":"","pageCopy":"","subtitleText":"","audio":null,"video":null,"videoAddOn":null,"featuredImage":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg?fm=webP"},"relatedContentImage":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg?fm=webP"},"megamenuImage":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg?fm=webP"},"productType":[],"contentSource":"CIMA","credits":[],"country":[],"stateAndTerritories":[],"roles":null,"matchedRoles":[],"isLocked":"noLock","restrictionDetails":null,"hasSectionAccessRestriction":false,"contentSourceObj":{"name":"CIMA","slug":"cima"},"group":[],"benefits":[]},"firmMembership":[],"accessRestriction":{"id":"1X2skC9Q32lgsmBln0sYxS","contentfulType":"staticLandingPage","contentType":{"name":"Landing","slug":"landing"},"createdAt":"2023-04-20T10:49:55.016Z","updatedAt":"2024-10-23T13:46:56.222Z","title":"About us","sortTitle":"aboutus","description":"About us","slug":"about","dateCreated":"2023-03-29T00:00+05:30","contentCategory":{"name":"Resources","slug":"resources"},"image":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg?fm=webP"},"productDiscount":null,"contentAuthor":[],"topics":[],"subtopics":[],"industries":[],"trends":[],"skills":[],"subskills":[],"locations":[],"countries":[],"states":[],"contentLanguages":[],"careerStages":[],"jobRoles":[],"standFirst":"","pageCopy":"","subtitleText":"","audio":null,"video":null,"videoAddOn":null,"featuredImage":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg?fm=webP"},"relatedContentImage":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg?fm=webP"},"megamenuImage":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg?fm=webP"},"productType":[],"contentSource":"CIMA","credits":[],"country":[],"stateAndTerritories":[],"roles":null,"matchedRoles":[],"isLocked":"noLock","restrictionDetails":null,"hasSectionAccessRestriction":false,"contentSourceObj":{"name":"CIMA","slug":"cima"},"group":[],"benefits":[]},"relatedContentImage":{"altText":"Abstract prisms","title":"92317580_2203-29734_rave-image","url":"//images.ctfassets.net/rb9cdnjh59cm/SN6V1WGCQ5TsS4sGFE31K/6265e5fe35482b9457df2d485b251a54/92317580_2203-29734_rave-image_3000x2000.jpg"},"ogImage":"","externalAdsConfig":{"topAdBanner":null,"bottomAdBanner":null}},"staticLandingPageFetched":true,"skipStaticLandingPageFrontloadRequest":true},"device":{"isSSOAuthSupported":false,"isUserOsMacos":false},"clientAdmin":{"invoices":{"invoicesList":[],"invoicesListFetched":false,"downloadingId":null,"downloadingError":false,"error":null,"payment":{"fullInvoiceDetails":{"invoiceDetails":null,"cimaInvoiceDetails":[],"isValidAmountCheckLoading":false,"isValidAmountCheckError":false,"loading":false,"error":null},"payInvoice":{"loading":false,"error":null,"selectedPaymentOption":null,"selectedPaymentAmountOption":"Full Payment","invoicePaymentResult":null,"pageStep":null},"payInvoices":{"result":null,"loading":false,"error":null}},"sendEmailPrint":{"result":null,"loading":false}},"seatManagement":{"serviceContractsList":{"list":[],"loading":false,"error":null},"seatManagementEmailInvite":{"list":[],"loading":false,"isInviteUpdate":false,"error":null},"seatManagementRecipientsEmailsList":{"emails":[],"modalVisible":false,"loadingAssignment":false,"error":null,"assignmentResult":null},"seatManagementDeallocation":{"modalVisible":false,"deallocateLoading":false,"error":null,"selectedSeatsToDeallocate":null},"productAccessExtension":{"isLoading":false,"status":"","date":"","userLength":"","productName":"","existingEndDate":"","ongoingExtensionModalIsOpen":false}},"firmInformation":{"organizations":{"list":[],"isFetched":false,"error":null},"organizationAdmins":{"list":[],"isFetched":false}},"pagination":{"DUE-NOW":{"offset":0,"limit":50,"totalCount":0},"PAYMENT-HISTORY":{"offset":0,"limit":50,"totalCount":0}}},"shareAllocation":{"error":null,"processing":false},"inquiryForm":{"error":false,"loading":false,"success":false,"searchLoading":false,"searchResults":[],"searchSelection":null,"errorMessage":""},"membership":{"loading":false,"journeyType":"","types":{"list":[],"filteredCIMAMembershipTypes":[],"allCIMAMembershipTypes":[],"error":null,"isFetched":false,"joiningFee":null},"product":null,"credentials":{"list":[],"categories":[],"error":null,"userSelected":[]},"sections":{"listOfFreeProduct":[],"listOfProductWithPrice":[],"benefitQuantity":0,"categories":[],"error":null,"isFetched":false},"addons":{"list":[],"categories":[],"error":null,"isFetched":false},"pathways":{"list":[],"categories":[],"error":null,"isFetched":false},"userChoice":{"type":{"id":"","slug":""},"tier":"","credentials":[],"sectionFreeProduct":[],"sectionProductWithPrice":[],"addons":[],"credentialProductId":"","sectionProductId":"","flpVariant":null,"pathways":[],"selectedPathwayBundleId":"","isFirmAffiliatedForCPEAOrPCPS":false,"changeMyLearningPath":false,"isLearningPathToChangeMatchedPreviouslySelectedPath":false},"inviteData":{"inviteId":"","isPaidByFirm":false,"isExistingUserUponInvite":false,"type":{"id":"","slug":""},"tier":"","organizationId":"","organization":{"id":"","name":"","type":"","AICPAUid":"","creditHoldStatus":false,"hasAICPAUid":false,"isFirmBillingEnabled":false,"billingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":"USA"},"shippingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":""},"phone":"","email":""},"error":null,"position":"","status":"","isFLP":false,"isPaidByFLP":false,"flpSubscriptionType":"","duration":""},"membershipEligibleCredential":{"membershipTypeSlug":"","productId":"","tier":"","eligible":false},"membershipEligibleSection":{"membershipTypeSlug":"","tier":"","eligible":false},"addCartStatus":{"success":false,"error":null},"addCartLoading":false,"benefits":{"list":[],"isFetched":false,"success":false,"loading":false,"errors":null,"userSelected":[],"skuSelected":[],"membershipSelected":"","selectedBenefits":[]},"productsListData":null,"attestationsToQuery":{"journey":[],"membershiptype":[],"pathway":[],"exemptiontype":[],"documentstatus":[],"donation":[],"generic":[]},"attestations":{"journey":[],"membershiptype":[],"pathway":[],"exemptiontype":[],"documentstatus":[],"donation":[],"generic":[]},"attestationsIsFetched":false,"productsListDataFetched":false,"allProductsListData":null,"allProductsListDataFetched":false,"isRenewalSeason":false,"isCimaRenewalSeason":true,"isMipRenewalSeason":false,"individual":{"individualSearchObject":null,"searchType":1,"totalSize":0,"list":[],"isFetched":false,"success":false,"loading":false,"errors":null},"credentialQuestions":{"CPALicense":false,"IntlCPALicense":false,"IntlOrgName":"","IntlMemberNum":"","PFSReinEdu":false,"FINRANumber":"","PFSExam":false,"PFSQualExams":false,"PFSStdEdu":false,"PFSStdExp":false,"PFSExdEdu":false,"PFSExdExp":false,"CITPAICPAStdExam":false,"CITPStdExam":false,"CITPStdExp":false,"CITPCertExp":false,"CITPReinEdu":false,"CITPExdExam":false,"CITPExdExp":false,"CITPExdEdu":false,"CFFStdExam":false,"CFFStdExp":false,"CFFStdEdu":false,"CFFCertExam":false,"CFFCertEdu":false,"CFFExdExam":false,"CFFExdEdu":false,"CFFExdExp":false,"CFFReinEdu":false,"CVFIReinEdu":false,"CVFIReinExp":false,"CVFICredEdu1":false,"ConCVFICredExam":false,"CVFIConCPAExp":false,"ExdCVFICredExam":false,"CVFIExdCPAExp":false,"FurtherEdu":false,"AICPAProfStdEdu":false,"CVFIFinCourse":false,"CVFICredEdu2":false,"ABVExam":false,"ABVQualExams5":false,"CEIVExam":false,"CEIVQualExams":false,"CEIVAICPAEdu":false,"CEIVExp":false,"CEIVEdu":false,"CEIVReinEdu":false,"CEIVReinExp":false,"ABVQualExams3":false,"ABVEdu":false,"ABVExp":false,"ABVReinEdu":false,"CGMAExams":false,"CGMAExp":false,"publicProfileVisible":false},"practicalExperienceRequirement":{"isPageReadOnly":false,"employerAlreadyExists":false,"employmentDataUpdateSuccess":false,"employmentDataUpdateLoading":false,"searchResultOrganizations":null,"searchOrganizationsByWildcardLoading":false,"searchResultOrganizationsCities":null,"searchOrganizationsCitiesLoading":false,"portfolio":{"id":"","name":"","aicpaId":"","personAccountId":"","hasBeenAudited":false,"status":null},"formDataEmployment":{"id":"","employer":{"id":"","name":"","type":"","addressLine1":"","addressLine2":"","city":"","state":"","postalCode":"","country":""},"jobTitle":"","startDate":"","endDate":"","employmentType":null,"numberOfDaysPerWeek":"","summary":"","status":"Empty","submissionDate":"","supervisor":{"id":"","firstName":"","lastName":"","jobTitle":"","employer":{"id":"","name":"","type":"","addressLine1":"","addressLine2":"","city":"","state":"","postalCode":"","country":""},"email":"","linkedInUrl":"","isCimaAssessor":false}},"newEmployer":{"personAccountId":"","relationshipType":"Employee","jobTitle":"","organization":{"id":"","name":"","type":"","creditHoldStatus":false,"hasAICPAUid":false,"AICPAUid":"","isFirmBillingEnabled":false,"billingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":"USA"},"shippingAddress":{"addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":""},"phone":"","profileEmployerAddress":null,"profileEmployerPhone":null,"email":""}},"newEmployment":{"id":"","employer":{"id":"","name":"","type":"","addressLine1":"","addressLine2":"","city":"","state":"","postalCode":"","country":""},"jobTitle":"","startDate":"","endDate":"","employmentType":"Full time","numberOfDaysPerWeek":"","summary":"","status":"Empty","submissionDate":"","supervisor":{"id":"","firstName":"","lastName":"","jobTitle":"","employer":{"id":"","name":"","type":"","addressLine1":"","addressLine2":"","city":"","state":"","postalCode":"","country":""},"email":"","linkedInUrl":"","isCimaAssessor":false}},"employment":[],"newSkills":{"id":"","activityType":null,"situation":"","task":"","action":"","result":"","status":"Empty","submissionDate":"","supervisor":{"id":"","firstName":"","lastName":"","jobTitle":"","employer":{"id":"","name":"","type":"","addressLine1":"","addressLine2":"","city":"","state":"","postalCode":"","country":""},"email":"","linkedInUrl":"","isCimaAssessor":false}},"skills":[],"newActivities":{"id":"","activityType":null,"situation":"","task":"","action":"","result":"","status":"Empty","submissionDate":"","supervisor":{"id":"","firstName":"","lastName":"","jobTitle":"","employer":{"id":"","name":"","type":"","addressLine1":"","addressLine2":"","city":"","state":"","postalCode":"","country":""},"email":"","linkedInUrl":"","isCimaAssessor":false}},"activities":[],"success":false,"isResubmit":false,"perFetchSuccess":false},"isComingFromPropPage":false,"isCredentialsJourney":false,"isRenewalsJourney":false,"hasSelectedCredential":false,"hasSelectedSection":false,"hasSelectedTier":false,"hasSelectedType":false,"hasSelectedAddOns":false,"isFLPSwitch":false,"isFLPUpgrade":false,"flpPersonExam":[],"sectionsCredentialsRenewal":{"isTriggered":false,"productType":""},"renewals":{"credentials":{"productId":"","sku":""},"sections":{"productId":"","sku":""},"membership":{"productId":"","slug":""}},"events":{"isClickedCredentialsSectionsRenewal":false,"isClickedMembershipRenewal":false,"isClickedCimaMembershipRenewalInProfile":false,"isClickedCimaMembershipRenewalInFeed":false,"isTriggerCimaResumeApplication":false,"isMembershipApplicationLogoClicked":false,"isClickedStartNewApplication":false,"cimaRehydrateDataHookIsFetched":false,"isClickedMembershipUpgrade":false,"isUserLoggedOutClickedApplyMembership":false,"isClickedMembershipBuyAgain":false,"isClickedSectionsJourney":false,"isClickedCenterMembershipJourney":false,"isClickedFcmaPropPage":false,"isUpgradeFLPSubscriptionClicked":false,"isBeginApplicationClicked":false},"propPageUrl":{"credential":"","section":"","variant":""},"isUpdateApprenticeLevel":false,"isOpenEmploymentModalFromInvite":true,"entryLevels":{"name":"","pathwaySlug":""},"offlineExemptionsEntryLevels":[],"loggedOutInviteData":{"lastName":"","firstName":"","email":"","isAlreadyHaveAccount":false},"hasNotMetMinimumRequirements":false,"flpModal":{"isOpen":false,"modalVariant":""},"isCimaMembershipPageJourney":{"isComingFromCimaMembershipPage":false,"previousPath":""},"renewalProducts":{"memberships":[],"credentials":[],"sections":[]},"isAllowToAddFcmaInCart":false,"hasSelectedFcmaDesignation":false},"groups":{"groupHash":{"4jEO9YotHXwEuspXwS160y":{"id":"4jEO9YotHXwEuspXwS160y","name":"AICPA and PCPS staff","description":"AICPA and PCPS staff"},"2hKmXGOBiUy6X0y1qgaoGy":{"id":"2hKmXGOBiUy6X0y1qgaoGy","name":"AICPA Confirmations Task Force","description":"AICPA Confirmations Task Force"},"2I97gItps7Kw7xJe5lNAvh":{"id":"2I97gItps7Kw7xJe5lNAvh","name":"AICPA ESG Task Force","description":"AICPA ESG Task Force"},"3y2cUc9CLsH2mNIa8stYMI":{"id":"3y2cUc9CLsH2mNIa8stYMI","name":"AICPA Foundation's Board of Trustees","description":"AICPA Foundation's Board of Trustees"},"3qUwbnGEygSazrsr8UvFjh":{"id":"3qUwbnGEygSazrsr8UvFjh","name":"Aicpa Governance copy > Board of Directors","description":"AICPA Board Members"},"4mvGcm8k6NwBu8NzcwS3Or":{"id":"4mvGcm8k6NwBu8NzcwS3Or","name":"AICPA Group Audits Task Force","description":"AICPA Group Audits Task Force"},"59VxggXSNPPI8knYyApitg":{"id":"59VxggXSNPPI8knYyApitg","name":"AICPA Group Audits Task Force","description":"AICPA Group Audits Task Force"},"4XQVLU3UtrAlBBPeg0ks2J":{"id":"4XQVLU3UtrAlBBPeg0ks2J","name":"AICPA NOCLAR Task Force","description":"AICPA NOCLAR Task Force"},"7FqJntIgquG4OITKpkKX4E":{"id":"7FqJntIgquG4OITKpkKX4E","name":"ARSC Members","description":"Members of the Committee"},"5yru1hRugS8xhCmjmC86YF":{"id":"5yru1hRugS8xhCmjmC86YF","name":"ASB Fraud Task Force","description":"ASB Fraud Task Force"},"6OPkbewcQm54Y5xjLEjhEp":{"id":"6OPkbewcQm54Y5xjLEjhEp","name":"ASB Members","description":"ASB Members"},"7KOQHwnVNKmA82HdqSPRxh":{"id":"7KOQHwnVNKmA82HdqSPRxh","name":"ASEC Members","description":"Members of the Committee"},"zSi9FYYHR7sxL3xwcven3":{"id":"zSi9FYYHR7sxL3xwcven3","name":"Board Members","description":"Board Members"},"1x7N1S0sNavXqDtSNJE1Kz":{"id":"1x7N1S0sNavXqDtSNJE1Kz","name":"Board of Directors","description":"AICPA Board Members: May 2021 — May 2022"},"V8yKnksvTH7zlrr6RuAHa":{"id":"V8yKnksvTH7zlrr6RuAHa","name":"CIMA/CGMA Board Members","description":"CIMA/CGMA Board Members"},"3hymWVmu2iCO0YV8kxZxHf":{"id":"3hymWVmu2iCO0YV8kxZxHf","name":"Committee members:","description":"Committee members:"},"2lFVKj5H5KSHbB1HREZefd":{"id":"2lFVKj5H5KSHbB1HREZefd","name":"Contact the CIMA Ireland Members Services team","description":"Contact the CIMA Ireland Members Services team"},"7KEg7JPfMtCWmVMyAxVfrj":{"id":"7KEg7JPfMtCWmVMyAxVfrj","name":"Contact the CIMA Ireland student team","description":"Contact the CIMA Ireland student team"},"3pnSGfRsmOAfM3f7w3SIOz":{"id":"3pnSGfRsmOAfM3f7w3SIOz","name":"Council Members","description":"Council Members"},"7eYAPoDe6qZUwwa1nqZja6":{"id":"7eYAPoDe6qZUwwa1nqZja6","name":"Honorary Officers","description":"Honorary Officers"},"1YKUVqiac99MefMrhwuwFF":{"id":"1YKUVqiac99MefMrhwuwFF","name":"Honorary Officers","description":"Honorary Officers"},"6wmRzM2B6Y6lCBTIMeqNh1":{"id":"6wmRzM2B6Y6lCBTIMeqNh1","name":"Jim Burton","description":"Chair – Grant Thornton LLP"},"591Z11ZNtnHBJG6TOyEOeR":{"id":"591Z11ZNtnHBJG6TOyEOeR","name":"Meet the AICPA & CIMA leadership team","description":"Meet the AICPA & CIMA leadership team"},"2M2KhKNHjZBQ1nsYI5fSNA":{"id":"2M2KhKNHjZBQ1nsYI5fSNA","name":"Members","description":"Members"},"63wFGYLbFwnlKQY2BiMQXW":{"id":"63wFGYLbFwnlKQY2BiMQXW","name":"Members of FinREC","description":"Members of FinREC"},"D1a85qGxEym626PQpgX1r":{"id":"D1a85qGxEym626PQpgX1r","name":"Members of the Expert Panel","description":"Members of the Expert Panel"},"3wIYRfZx1ve3oCy90C8q1E":{"id":"3wIYRfZx1ve3oCy90C8q1E","name":"Members of the Expert Panel","description":"Members of the Expert Panel"},"3IwWuHLCdwh1auuyYx4aly":{"id":"3IwWuHLCdwh1auuyYx4aly","name":"Members of the Expert Panel","description":"Members of the Expert Panel"},"6ptmN7fZfkbRcHoCaQ6mCj":{"id":"6ptmN7fZfkbRcHoCaQ6mCj","name":"Members of the Expert Panel","description":"Members of the Expert Panel"},"2bqYSTn9pgo5JCAmqlma7W":{"id":"2bqYSTn9pgo5JCAmqlma7W","name":"Members of the Expert Panel","description":"Members of the Expert Panel"},"55SP1p1TDSl54horXaJagT":{"id":"55SP1p1TDSl54horXaJagT","name":"Members of the Expert Panel","description":"Members of the Expert Panel"},"7u99zX7xTe62MNAdjXyNAZ":{"id":"7u99zX7xTe62MNAdjXyNAZ","name":"Members of the Expert Panel","description":"Members of the Expert Panel"},"6XO7cRLr8jWNpNHYTg8fai":{"id":"6XO7cRLr8jWNpNHYTg8fai","name":"Members of the Expert Panel","description":"Members of the Expert Panel"},"6e02h69SHyL5Jf3j9DGsxJ":{"id":"6e02h69SHyL5Jf3j9DGsxJ","name":"National Accreditation Commission (NAC) > Commission Roster as of May 2024","description":"Commission Roster as of May 2024"},"3qWxrqm4OwL3AduYZkWSbL":{"id":"3qWxrqm4OwL3AduYZkWSbL","name":"NFP Entities Expert Panel Members","description":"Members of the Expert Panel"},"1QCrH8vLyNmJxXCfDNbL84":{"id":"1QCrH8vLyNmJxXCfDNbL84","name":"SQMS No. 1 Task Force","description":"SQMS No. 1 Task Force"},"7vh8afWyLewTjvGMc6JQYy":{"id":"7vh8afWyLewTjvGMc6JQYy","name":"SQMS No. 2/AU-C 220 Task Force","description":"SQMS No. 2/AU-C 220 Task Force"}},"groupsFetched":true,"error":null},"firmAdmin":{"data":{"manageFirmRoster":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"manageFirmBilling":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"membersInvites":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"upgradableMembers":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"membershipsAndAddons":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"firmBillingInvoices":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"firmBillingInvoicesCima":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"flpOrganizationBilling":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"flpAddSubscription":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"flpUpgradeSubscription":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"flpUpgradeSubscriptionModal":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"flpOrganizationAddons":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"cimaOrganizationRoster":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"cimaOrganizationBilling":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false},"flpOrganizationRoster":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false}},"pagination":{"manageFirmRoster":{"offset":0,"limit":100,"query":"","filters":{"membershipTier":"","membershipType":"","isPaidByFirm":null,"branchCountry":"","branchState":"","branchCity":"","officeLocation":""}},"membersInvites":{"offset":0,"limit":10,"query":"","filters":{"membershipType":"","membershipTier":"","isPaidByFirm":null,"isUpgradeMembership":false,"branchCountry":"","branchState":"","branchCity":"","officeLocation":""}},"upgradableMembers":{"offset":0,"limit":5,"query":"","filters":{"membershipType":"","membershipTier":"","isPaidByFirm":true,"branchCountry":"","branchState":"","branchCity":"","officeLocation":"","subscriptionStatus":["Renewal"]}},"manageFirmBilling":{"offset":0,"limit":100,"query":"","filters":{"membershipTier":"","membershipType":"","isPaidByFirm":true,"branchCountry":"","branchState":"","branchCity":"","officeLocation":"","isFLPView":false,"isBillingView":true,"learningPathway":null}},"membershipsAndAddons":{"offset":0,"limit":100,"query":"","filters":{"membershipTier":"","membershipType":"","isPaidByFirm":true,"isPaidByFlp":false,"branchCountry":"","branchState":"","branchCity":"","officeLocation":"","isFLPView":false,"isBillingView":true}},"firmBillingInvoices":{"offset":0,"limit":50,"query":"","filters":{"membershipTier":"","membershipType":"","isPaidByFirm":null,"branchCountry":"","branchState":"","branchCity":"","officeLocation":"","isPaidInvoice":false,"isPaidInvoiceFetchedData":false}},"firmBillingInvoicesCima":{"offset":0,"limit":50,"query":"","filters":{"membershipTier":"","membershipType":"","isPaidByFirm":null,"branchCountry":"","branchState":"","branchCity":"","officeLocation":"","isPaidInvoice":false,"isPaidInvoiceFetchedData":false}},"flpOrganizationBilling":{"offset":0,"limit":100,"query":"","filters":{"membershipTier":"","membershipType":"","isPaidByFirm":false,"isPaidByFlp":true,"branchCountry":"","branchState":"","branchCity":"","officeLocation":"","learningPathway":null,"applicationPartLearningPathwaysFLP":null,"applicationPartLearningPathwaysPQ":null,"isFLPView":true,"isBillingView":true}},"flpAddSubscription":{"offset":0,"limit":10,"query":"","filters":{"membershipType":"","membershipTier":"","isPaidByFirm":null,"isUpgradeMembership":false,"branchCountry":"","branchState":"","branchCity":"","officeLocation":""}},"flpUpgradeSubscription":{"offset":0,"limit":5,"query":"","filters":{"membershipType":"","membershipTier":"","isPaidByFirm":null,"isPaidByFlp":true,"branchCountry":"","branchState":"","branchCity":"","officeLocation":"","subscriptionStatus":["Renewal"],"isFlpUpgradeModalView":null}},"flpUpgradeSubscriptionModal":{"offset":0,"limit":5,"query":"","filters":{"membershipType":"","membershipTier":"","isPaidByFirm":null,"isPaidByFlp":true,"branchCountry":"","branchState":"","branchCity":"","officeLocation":"","subscriptionStatus":["Renewal"],"isFlpUpgradeModalView":true}},"flpOrganizationAddons":{"offset":0,"limit":100,"query":"","filters":{"membershipTier":"","membershipType":"","isPaidByFlp":true,"isPaidByFirm":false,"branchCountry":"","branchState":"","branchCity":"","officeLocation":"","subscriptionStatus":[],"flpSubscriptionDuration":"","expiryDays":"","flpSubscriptionType":"","isFLPView":true,"isBillingView":true}},"cimaOrganizationRoster":{"offset":0,"limit":100,"query":"","filters":{"membershipTier":"","membershipType":"","isPaidByFirm":null,"isPaidByFlp":null,"branchCountry":"","branchState":"","branchCity":"","officeLocation":""}},"flpOrganizationRoster":{"offset":0,"limit":100,"query":"","filters":{"membershipTier":"","membershipType":"","isPaidByFirm":null,"isPaidByFlp":null,"branchCountry":"","branchState":"","branchCity":"","officeLocation":""}},"cimaOrganizationBilling":{"offset":0,"limit":100,"query":"","filters":{"membershipTier":"","membershipType":"","isPaidByFirm":true,"isPaidByFlp":false,"branchCountry":"","branchState":"","branchCity":"","officeLocation":"","learningPathway":null,"applicationPartLearningPathwaysFLP":null,"applicationPartLearningPathwaysPQ":null,"isFLPView":false,"isBillingView":true}}},"organizations":{"list":[],"isOrganizationsFetched":false,"error":null},"organizationAdmins":{"list":[],"isOrganizationAdminsFetched":false,"error":null},"addons":null,"sections":null,"credentials":null,"personalAddonsModalUserId":null,"isRenewalSeason":null,"isGenerateInvoiceModalOpened":false,"orgDetails":{"organizationId":"","isOrganizationDataLoaded":false,"isSubscriptionsDataLoaded":false,"lastRefreshDate":"","isRefreshRequested":false,"orgStatus":"initialized","isFetched":false},"events":{"isRefreshFirmButtonClicked":false}},"centerAdmin":{"data":{"manageCentermembershipInvoices":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false,"downloadingId":null,"downloadingError":false},"centerMembershipInvoices":{"hash":{},"count":0,"selectedIds":[],"modifiedHash":{},"isLoading":true,"isFetched":false,"downloadingId":null,"downloadingError":false}},"pagination":{"manageCentermembershipInvoices":{"offset":0,"limit":10,"query":"","filters":{"membershipTier":"","membershipType":"","isPaidByFirm":true,"branchCountry":"","branchState":"","branchCity":"","officeLocation":""}},"centerMembershipInvoices":{"offset":0,"limit":50,"query":"","filters":{"membershipTier":"","membershipType":"","isPaidByFirm":true,"branchCountry":"","branchState":"","branchCity":"","officeLocation":"","isPaidInvoice":false,"isPaidInvoiceFetchedData":false}}},"organizations":{"list":[],"isOrganizationsFetched":false,"error":null},"organizationAdmins":[],"centerMemberships":{"list":[],"filters":{"membershipStatus":"active"},"isFetched":false},"selectedCenterMembership":null,"organizationMemberships":[],"seatManagement":{"serviceContractsList":[],"contractLineItemList":[],"contractLineItemModifiers":{"query":"","limit":10,"offset":0},"contractLineItemIsFetched":false},"selectedInvoice":null,"paymentResult":null,"provisioning":{"loading":false,"errors":null}},"startup":{"siteEntry":{"page":"","params":{}},"firmMembershipsHash":{"fake":{"id":"0A08kugWcFhRq996WktGl","oktaRoleId":"fake","name":"Example firm membership","propPageLink":"","accessNowLink":""}},"sectionsHash":{"excacc.MRUSR0002":{"id":"72Ofs6HvLbOJjNDbpP4I2F","oktaRoleId":"excacc.MRUSR0002","name":"Tax Section","header":"Reserved for Tax Section members","benefitList":["Checklists, engagement letters and guidance on planning, compliance, IRS issues, firm management and tax ethics ","Subscription to The Tax Adviser magazine and a monthly newsletter on key issues, trends and planning strategies ","Free quarterly CPE webcasts and on-demand learning library geared toward core tax issues and moving your practice forward"],"becomeMemberButton":"/membership/landing/tax-section","learnMoreLink":"/membership/landing/tax-section","propPageLink":"/membership/landing/tax-section","accessNowLink":"/topic/tax"},"excacc.MRUSR0004":{"id":"4dKwAdDBcl3p7xqlddq12e","oktaRoleId":"excacc.MRUSR0004","name":"Personal Financial Planning Section","header":"Reserved for Personal Financial Planning Section members","benefitList":["Technical tools and resources covering tax, retirement, estate, risk management and investment planning","Timely news, trends and learning opportunities to help you grow your knowledge and stay current ","Time-saving, client-ready content for professional financial planners to use every day"],"becomeMemberButton":"/membership/landing/personal-financial-planning-pfp-section","learnMoreLink":"/membership/landing/personal-financial-planning-pfp-section","propPageLink":"/membership/landing/personal-financial-planning-pfp-section","accessNowLink":"/topic/personal-financial-planning"},"excacc.MRUSR0018":{"id":"6SGDj3zVZVV32kYO3vGtad","oktaRoleId":"excacc.MRUSR0018","name":"Forensic Valuation Services Section","header":"Reserved for Forensic & Valuation Services Section members","benefitList":["The most comprehensive professional guidance in the FVS marketplace","Tools and resources to help FVS practitioners achieve client and career goals","The latest on legislative and regulatory matters that affect FVS practitioners"],"becomeMemberButton":"/membership/landing/forensic-and-valuation-services-fvs-section","learnMoreLink":"/membership/landing/forensic-and-valuation-services-fvs-section","propPageLink":"/membership/landing/forensic-and-valuation-services-fvs-section","accessNowLink":"/topic/valuation-services"},"excacc.MRUSR0033":{"id":"3MIrB4xgBULPAdaWUU79C2","oktaRoleId":"excacc.MRUSR0033","name":"Not-for-Profit Section","header":"Reserved for Not-for-Profit Section members","benefitList":["Sample NFP financial statements, policies, workpapers, Form 990 checklists and more for your toolkit","Breaking news on changing standards and regulatory requirements affecting NFPs ","Four free live webcasts and an on-demand NFP Accounting and Auditing Update"],"becomeMemberButton":"/membership/landing/not-for-profit-nfp-section","learnMoreLink":"/membership/landing/not-for-profit-nfp-section","propPageLink":"/membership/landing/not-for-profit-nfp-section","accessNowLink":"/topic/not-for-profit"},"nonMemberRole":{"id":"6E2lj9hzKnIDFQDIZIclMv","oktaRoleId":"nonMemberRole","name":"Other Technology-Related Resources","header":"Other Technology-Related Resources","propPageLink":"","accessNowLink":""}},"accessRestrictionsHash":{"excacc.MRUKR0001":{"id":"3V6MxcYJcIn0NGJb0i64MS","oktaRoleId":"excacc.MRUKR0001","name":"CIMA Member","propPageLink":"","type":"CIMAMembership"},"excacc.MRUSR0001":{"id":"1i6xMLwRgtZLlI4a2BoaMS","oktaRoleId":"excacc.MRUSR0001","name":"AICPA Members","header":"Reserved for AICPA Members","propPageLink":"","type":"AICPAMembership"},"undefined":{"id":"7zpBKuel0UHxeuuYGSlNyS","name":"Anonymous","propPageLink":"","type":""}},"credentialsHash":{"excacc.MRUSR0022":{"id":"01u6y2faLQsIJTvyGcerDh","oktaRoleId":"excacc.MRUSR0022","name":"Personal Finance Specialist (PFS)","header":"Reserved for PFS Credential holders","propPageLink":"","accessNowLink":"/topic/personal-financial-planning"},"excacc.MRUSR0026":{"id":"563krcIbvek4mAOo9uuFla","oktaRoleId":"excacc.MRUSR0026","name":"Certified Information Technology Professional (CITP)","header":"Reserved for CITP Credential Holders","propPageLink":"","accessNowLink":"/topic/technology"},"excacc.MRUSR0028":{"id":"7gOFwl6EeMeDDAfyeioUEz","oktaRoleId":"excacc.MRUSR0028","name":"Chartered Global Management Accountant (CGMA)","header":"Reserved for CGMA Designation holders","propPageLink":"","accessNowLink":""},"excacc.MRUSR0041":{"id":"1XEEN5ZT8s5CfEYjvxvqfU","oktaRoleId":"excacc.MRUSR0041","name":"Certified in Entity and Intangible Valuations (CEIV)","header":"Reserved for CEIV Credential holders","propPageLink":"","accessNowLink":"/topic/valuation-services"},"excacc.MRUSR0043":{"id":"4sYxQY6WNYEe5QuBYV6L05","oktaRoleId":"excacc.MRUSR0043","name":"Certified in the Valuation of Financial Instruments (CVFI)","header":"Reserved for CVFI Credential holders","propPageLink":"","accessNowLink":"/topic/valuation-services"},"excacc.MRUSR0045":{"id":"1AGU9yJfChNri3W0TYSJZG","oktaRoleId":"excacc.MRUSR0045","name":"Certified in Financial Forensics (CFF)","header":"Reserved for CITP Credential Holders","propPageLink":"","accessNowLink":"/topic/forensic-services"},"excacc.MRUSR0047":{"id":"4pwPxU7F0I1dG8B5aXTLv7","oktaRoleId":"excacc.MRUSR0047","name":"Accredited in Business Valuation (ABV)","header":"Reserved for ABV Credential Holders","propPageLink":"","accessNowLink":"/topic/valuation-services"}},"topicalSubscriptionsHash":{"Content.Subscription001":{"id":"7678SoJHH4vDNF0XxDpV3U","oktaRoleId":"Content.Subscription001","name":"PEVC Topic Subscription","header":"PEVC Topic Subscription","propPageLink":""},"Content.Subscription003":{"id":"2zC79kHKwwF9wJAAv8Sg5s","oktaRoleId":"Content.Subscription003","name":"Valuation Subscription","header":"Valuation Subscription","propPageLink":""},"Content.Subscription004":{"id":"50q1ssUdlRFAVSRmibEQnn","oktaRoleId":"Content.Subscription004","name":"Not-for-Profit Subscription","header":"Not-for-Profit Subscription","propPageLink":""}},"uniquestAllowedUrl":{"Sites":["/membership/landing/aicpa-membership-requirements","/membership/landing/become-an-aicpa-member","/membership/landing/aicpa-candidate-member","/resources/landing/aicpa-member-discount-program"]}},"contractLineItem":{"error":null,"loading":false},"document":{"error":null,"loading":false,"fileName":null},"supervisor":{"feedback":{"requestedDate":"","achievements":"","areasOfImprovement":"","externalValidatorKey":"","perKey":"","caseKey":"","feedbackStatus":"Draft","submissionDate":"","error":null,"loading":false}},"exemptionReference":{"exempReference":[],"exemptReferenceFetched":false,"exemptReferenceFrontloadRequest":false,"workExperienceDataFetched":false},"exemptionProfessional":{"exempReference":[],"exemptReferenceFetched":false,"exemptReferenceFrontloadRequest":false,"selectedPassedUSCPAExam":"","allProfessionalExperienceReference":[]},"exemptionEducational":{"exempReference":[],"exemptReferenceFetched":false,"exemptReferenceFrontloadRequest":false,"allEducationalReference":[]},"exemptionWorkExperience":{"exempReference":[],"exemptReferenceFetched":false,"exemptReferenceFrontloadRequest":false,"allWorkExperienceReference":[]},"exemptionEngineResults":{"exempReference":{"id":"","name":"","description":"","exemptionLevelKey":"","masterExamReference":[],"lowerExemptionLevelRef":[],"title":""},"exemptReferenceFetched":false,"exemptReferenceFrontloadRequest":false,"selectedExemptReference":"","selectedExemptReferenceLevel":"","prevSelectedExemptReference":""},"cimaSupervisor":{"loading":false,"perSubmission":[],"dashboard":[],"supervisor":{"email":"","employer":{"addressLine1":"","addressLine2":"","city":"","id":"","name":"","postalCode":"","state":"","type":""},"firstName":"","id":"","individualId":"","isCimaAssessor":false,"jobTitle":"","lastName":"","linkedInUrl":"","name":""},"memberDetails":{"name":"","email":"","phoneNumber":"","coreActivities":[],"skillsAndBehaviours":[],"employmentHistory":[],"id":""},"employmentInformation":{"bussinessName":"","organizationType":"","addressLineOne":"","addressLineTwo":"","city":"","state":"","postalCode":"","jobTitle":"","startDate":"","endDate":"","numberOfDaysPerWeek":"","feedback":{"id":"","requestedDate":"","achievements":"","areasOfImprovement":"","status":"","submissionDate":"","perModuleId":""},"employmentType":"","summary":""},"coreActivities":{"id":"","activityType":"","situation":"","task":"","action":"","result":"","status":"","submissionDate":"","feedback":{"id":"","requestedDate":"","achievements":"","areasOfImprovement":"","status":"","submissionDate":"","perModuleId":""}},"skillBehaviour":{"id":"","activityType":"","situation":"","task":"","action":"","result":"","status":"","submissionDate":"","feedback":{"id":"","requestedDate":"","achievements":"","areasOfImprovement":"","status":"","submissionDate":"","perModuleId":""}},"perModuleStatus":[],"perModuleId":"","isWithdrawnSuccess":false,"updateEpaSuccess":false,"isLoadingUpdateEPA":false,"isSaveDraftLoading":false,"isApprovedOrRFILoading":false,"isCimaReviewerDashboardLoading":false,"saveReviewerDetailsLoading":false,"saveReviewerDetailsSuccess":false},"requiredDocument":{"requiredDocuments":[],"requiredDocumentsFetched":false,"requiredDocumentsFrontloadRequest":false},"uploadedDocument":{"uploadedDocuments":[],"uploadedDocumentsFetched":false,"uploadedDocumentsFrontloadRequest":false},"personLevelExemption":{"id":"","exemptionKey":"","personAccountKey":"","status":"","date":"","graduationYear":"","professionalStatus":null,"isLoading":true,"professionalQualification":[{"hasAccountingLicense":false,"exemptionKey":"","selectedPassedUSCPAExam":"","nameOfProfessionalBody":"","nameofQualifications":"","yearQualify":"","membershipCandidateNumber":""}],"educationalQualification":[],"workExperience":[],"tlwReason":"","yearsofAccountingExperience":"","experienceofWorking":"","chosenLowerExemption":"","personLevelExemptionRecords":{"educRecord":[],"profRecord":[]},"personLevelExemptionFetched":false,"universityDetails":[{"id":"","exemptionId":"","universityName":"","universityHasMOU":false,"graduationYear":"","eligibleFromYear":"","eligibleUntilYear":""}],"universityDetailsFetched":false,"hasActiveOfflineExemptionCalculation":false},"tuitionProvider":{"updateApprenticeGatewayDetailsSuccess":false,"getPersonalDetailsSuccess":false,"getStudentDetails":{"employerDetails":{"address":{"addressLine1":"","city":"","state":"","zipCode":"","country":""},"id":"","name":"ABC Company","phone":"","organizationType":""},"employerValidatorDetails":{"businessAddress":{"addressLine1":"","city":"","state":"","zipCode":"","country":""},"email":"","firstName":"","id":"","jobTitle":"","lastName":"","linkedInUrl":"","phone":""},"studentDetails":{"address":{"addressLine1":"","city":"","state":"","zipCode":"","country":""},"apprenticeGatewayDetails":{"actualGatewayCompletionDate":"","apprenticeshipStatus":""},"birthDate":"","cimaContactId":"","email":{"emailAddress":"","emailType":"Personal","id":"","isPrimary":false},"ethnicity":"","firstName":"","gender":"","id":"","jobTitle":"","primaryEmployer":"","employerRelationshipType":"","lastName":"","middleName":"","price":"","title":"","type":"","personContactId":""}},"loading":false,"updateLoading":false},"apprenticeRoster":{"allRoster":[],"roster":[],"isLoading":false,"totalRecords":0},"apprentice":{"accountId":"","apprenticePathway":"","isLoading":true},"aml":{"recordTypeId":"","accountingServices":false,"amlAssessments":"","amlCTFSupervisorName":"","annualTurnover":"","assessmentProcess":false,"assetServiceProvider":false,"beneficialName":"","beneficialOfficers":false,"beneficialOwners":false,"breaches":false,"businessRelationship":false,"businessRules":[],"businessType":"","cddInformation":"","cddProcesses":false,"changesInRisk":false,"cimaMoneyLaundering":false,"clientBaseComposed":"","clientsAsADirector":"","clientsBusiness":false,"clientsRejected":"","clientTypeOrService":"","clientType":[],"companiesFormed":"","companies":false,"countryOfPractice":"","criminalityCheck":"","designatedPerson":false,"directorName":"","disclosuresHotline":false,"doCompleteChecks":"","dueDiligence":"","electronicProviders":false,"financialServices":false,"franchiseName":"","franchise":false,"higherRiskClients":"","identifyOwnership":"","irelandFieldName":"","launderingOfficer":false,"licensesFromOFSI":false,"licenses":false,"mLRiskWithCashIntensive":false,"mLRiskWithPayroll":false,"nameOfLaundering":"","numberOfClients":"","numberOfCompanies":"","numberOfStaff":"","numSARSPracticeMade":"","offerInUK":"","officeAndLocation":"","offshoreTCSP":[],"partnersInPractice":false,"policyPractice":false,"positionPractice":"","practiceProvides":[],"receivedTrainingPeps":false,"registeredAMLCTF":false,"registeredOffice":"","registeredSupervision":false,"registrationName":"","registrationNumber":"","regulatedOrganization":false,"regulatedServices":false,"residentOverseas":false,"riskAssessment":false,"riskWithClient":"","secureRecordsCDD":false,"sanctionChecks":false,"sanctionExplain":"","serviceInUK":false,"singleMultipleOffice":"","sizeofClientBase":"","specifyCountry":"","specifyObligations":false,"supervisedAMLCTF":false,"supervisor":"","suspiciousActivity":false,"systemAndControl":"","tcspServices":"","terroristFinancingThreats":"","theSupervisor":"","trainingOnPEPsRecords":false,"trainingProvidedToStaff":"","trainingUndertaken":"","trustChecked":"","typesOfIndustries":[],"ukFieldName":"","ukRegulation":false,"financialCompliance":false,"ifNoExplainWhy":"","recordsOfSanctions":false,"reportedToOFSI":false,"isLoading":true,"isPdf":false,"isRenewal":false,"checkComplyAML":false,"servicesProvidedOutsideCIMA":"","specifySectors":"","specifyJurisdictions":"","specifyPracticeProvides":"","submissionsHMRC":"","anyHigherRiskClients":"","specTrainingUndertaken":"","addDirectorInfo":"","beneficialOwnerList":[{"id":"","amlCTFSupervisor":"","nameOfBeneficial":"","position":"","servicesRegulated":false}],"directorPartners":[{"id":"","isDeleted":false,"directorName":"","regulatedServices":"","theSupervisor":""}],"diligenceMeasure":"","natureService":""},"mip":{"contactDetails":{"id":"","accountId":"","parentId":"","firstName":"","lastName":"","telNumbers":[],"mobileNumbers":[],"practiceList":[{"id":"","name":"","personAccountKey":"","website":"","primaryPractice":false,"practiceName":"","bodyName":"","functionalSpecialism":"","totalOfStaff":"","brokerInsurerName":"","policyNumber":"","expiryDate":"","fax":"","nominatedPerson":false,"mobileNumbers":[{"id":"","phoneNumber":"","countryCode":"","isNew":false,"areaCode":"","extension":"","isPrimary":false,"phoneType":""}],"isCompleteContact":false,"isCompletePracticeRequirement":false,"address":{"id":"","firstName":"","lastName":"","company":"","addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":"","addressType":"","lat":"","long":"","isPrimary":false,"loading":false},"phones":[{"id":"","phoneNumber":"","countryCode":"","isNew":false,"areaCode":"","extension":"","isPrimary":false,"phoneType":""}]}]},"practiceRequirement":{"id":"","name":"","personAccountKey":"","website":"","primaryPractice":false,"practiceName":"","bodyName":"","functionalSpecialism":"","totalOfStaff":"","brokerInsurerName":"","policyNumber":"","expiryDate":"","fax":"","nominatedPerson":false,"mobileNumbers":[{"id":"","phoneNumber":"","countryCode":"","isNew":false,"areaCode":"","extension":"","isPrimary":false,"phoneType":""}],"isCompleteContact":false,"isCompletePracticeRequirement":false,"address":{"id":"","firstName":"","lastName":"","company":"","addressLine1":"","addressLine2":"","city":"","state":"","zipCode":"","country":"","addressType":"","lat":"","long":"","isPrimary":false,"loading":false},"phones":[{"id":"","phoneNumber":"","countryCode":"","isNew":false,"areaCode":"","extension":"","isPrimary":false,"phoneType":""}]},"workHistory":{"id":"","furtherInformation":"","refereeName":"","telephone":"","emailAddress":"","jobTitle":"","employer":"","yearsQualified":"","yearsRefereeKnowYou":"","isWorkHistoryComplete":false,"additionalTelephone":""},"amlReturn":{"isCompleteAml":"","id":"","recordTypeId":"","countryOfPractice":"","registeredAMLCTF":"","criminalityCheck":"","beneficialOwners":"","nameOfBeneficial":"","position":"","servicesRegulated":"","amlCTFSupervisor":"","residentOverseas":"","beneficialOfficers":"","businessType":"","businessRules":"","registrationNumber":"","sizeofClientBase":"","numberOfStaff":"","annualTurnover":"","franchise":"","franchiseName":"","singleMultipleOffice":"","partnersInPractice":"","terroristFinancingThreats":"","companies":"","riskWithClient":"","clientBaseComposed":"","clientTypeOrService":"","clientType":"","clientsRejected":"","cddProcesses":"","electronicProviders":"","specifyObligations":"","cddInformation":"","financialServices":"","typesOfIndustries":"","clientsBusiness":"","changesInRisk":"","practiceProvides":"","higherRiskClients":"","trainingUndertaken":"","trainingProvidedToStaff":"","offshoreTCSP":"","cimaMoneyLaundering":"","disclosuresHotline":"","launderingOfficer":"","amlAssessments":"","suspiciousActivity":"","supervisor":"","specifyCountry":"","serviceInUK":"","offerInUK":"","supervisedAMLCTF":"","theSupervisor":"","officeAndLocation":"","systemAndControl":"","directorName":"","regulatedServices":"","numberOfCompanies":"","registrationName":"","numberOfClients":"","numSARSPracticeMade":""},"isRenewalSeason":false,"loading":false},"mipContactReference":{"contactReference":{"contact":[],"accountDetails":{}},"contactReferenceFetched":false,"contactReferenceFrontloadRequest":false},"attesPracticeRequirementsReference":{"attestationPracticeReference":[],"attestationPracticeFetched":false,"attestationPracticeFrontloadRequest":false},"allRequiredDocuments":{"exempReference":[],"exemptReferenceFetched":false,"exemptReferenceFrontloadRequest":false,"workExperienceDataFetched":false},"personLevelExemptions":{"getPersonLevelExemptions":[],"isFetched":false},"offlinePageContent":{"landingPage":null,"landingPageFetched":false,"skipLandingPageFrontloadRequest":false}}</script><script type="text/javascript" src="/static/js/PageStaticLandingContainer.589b0953.chunk.js"></script> <script defer type="text/javascript"> window.utag_cfg_ovrd = {noview : true}; window.utag_data = {}; </script> <!-- Tealium Universal Tag --> <script defer type="text/javascript"> (function(a,b,c,d){ a='//tags.tiqcdn.com/utag/association/aicpa/prod/utag.js'; b=document;c='script';d=b.createElement(c);d.src=a; d.type='text/java'+c;d.defer=true; a=b.getElementsByTagName(c)[0];a.parentNode.insertBefore(d,a) })(); </script> <link rel="preload" as="style" href="https://trustspot.io/index.php/api/pub/product_widget_css/4567/widget.css"/> <link href="https://trustspot.io/index.php/api/pub/product_widget_css/4567/widget.css" rel="stylesheet" type="text/css" /> <script async="" type="text/plain" class="optanon-category-C0004" defer>trustspot_key="9b020a2c087e72a1d06b1690037194486771ea528c8dfa753c73b3e5477ed53717c828fed775ba5e6a0f1c48b5fc006a3c90a2517beddfe004091dd79a6783a8";trustspot_no_cache = 1;</script> <script type="text/plain" class="optanon-category-C0004" defer id="trustspot" src="https://trustspot.io/assets/js/trustspot_product_reviews.js"></script> <script defer type='text/javascript' src='https://service.force.com/embeddedservice/menu/fab.min.js'></script> <script defer type='text/javascript'> var initESW = function(gslbBaseURL) { embedded_svc.menu.init( 'https://uniquest-cima.my.salesforce.com', 'https://d.la1-c1-lo3.salesforceliveagent.com/chat', gslbBaseURL, '00D4K000000EE8I', 'AICPA_Channel_Menu', {pageName:"aICPAPrechat"} ); }; if(!window.embedded_svc || !window.embedded_svc.menu){ var s = document.createElement('script'); s.setAttribute('src', 'https://uniquest-cima.my.salesforce.com/embeddedservice/menu/fab.min.js'); s.setAttribute('defer', 'true'); s.onload = function() { initESW(null); }; document.body.appendChild(s); } else { initESW('https://service.force.com'); } </script> <script defer>var DDCONF = { API_KEY: "xKblH8vNGbdXMun0" };</script> <script defer src="https://doublethedonation.com/api/js/ddplugin.js"></script> <script>!function(e){function a(a){for(var n,t,i=a[0],d=a[1],f=a[2],g=0,P=[];g<i.length;g++)t=i[g],Object.prototype.hasOwnProperty.call(c,t)&&c[t]&&P.push(c[t][0]),c[t]=0;for(n in d)Object.prototype.hasOwnProperty.call(d,n)&&(e[n]=d[n]);for(s&&s(a);P.length;)P.shift()();return o.push.apply(o,f||[]),r()}function r(){for(var e,a=0;a<o.length;a++){for(var r=o[a],n=!0,t=1;t<r.length;t++){var d=r[t];0!==c[d]&&(n=!1)}n&&(o.splice(a--,1),e=i(i.s=r[0]))}return e}var n={},t={81:0},c={81:0},o=[];function i(a){if(n[a])return n[a].exports;var r=n[a]={i:a,l:!1,exports:{}};return e[a].call(r.exports,r,r.exports,i),r.l=!0,r.exports}i.e=function(e){var a=[];t[e]?a.push(t[e]):0!==t[e]&&{8:1}[e]&&a.push(t[e]=new Promise((function(a,r){for(var n="static/css/"+({8:"PersonalInformation",18:"CimaExemptionCalculatorContainer",19:"CimaNotInvitedMember",20:"FcmaPageCredentialApplication",21:"ModalPaymentProcessingContainer",22:"ModalResetImpersonatedUserPasswordContainer",23:"MyCommunications",24:"MyContentPreferences",25:"MyWallet",26:"NotInvitedMember",27:"PageBlogFeedContainer",28:"PageCartContainer",29:"PageCategoryAggregationContainer",30:"PageCenterMembershipApplication",31:"PageCenterMembershipPackage",32:"PageCheckoutContainer",33:"PageCimaExamsDashboard",34:"PageCimaExamsExemptions",35:"PageCimaExamsGateway",36:"PageCimaMembershipExamEPA2",37:"PageCimaMembershipExamFileUpload",38:"PageCimaMembershipExemption",39:"PageCimaMembershipStudyPath",40:"PageCimaSupervisor",41:"PageConfirmationBenefitsContainer",42:"PageCredentialsSelectionContainer",43:"PageFeatureToggleContainer",44:"PageForgotEmailContainer",45:"PageForgotPasswordContainer",46:"PageHomeFeedContainer",47:"PageIndustriesPreferencesContainer",48:"PageIndustryAggregationContainer",49:"PageInvoiceCheckoutContainer",50:"PageLandingContainer",51:"PageLoginContainer",52:"PageMemberCredentialDirectoryContainer",53:"PageMemberCredentialDirectoryResultsContainer",54:"PageMembershipApplication",55:"PageMembershipBenefitsContainer",56:"PageMembershipInviteThankyouContainer",57:"PageMembershipPackage",58:"PageMyProfile",59:"PageOrderConfirmationContainer",60:"PageOrderError",61:"PagePracticeAreasPreferencesContainer",62:"PagePreferencesContainer",63:"PageProductAggregationContainer",64:"PageProductCalendarContainer",65:"PageProfile",66:"PagePromptToSetPreferences",67:"PageReceiptCheckoutContainer",68:"PageResetPasswordContainer",69:"PageSearchContainer",70:"PageSkillAggregationContainer",71:"PageSkillsPreferencesContainer",72:"PageStaticLandingContainer",73:"PageTopicAggregationContainer",74:"PageTrendAggregationContainer",75:"PageTuitionProvider",76:"PersonalInformationContainer",77:"ProductAccessError",78:"ProfilePreferencesContainer",79:"ProfileSavedItemsContainer"}[e]||e)+"."+{0:"31d6cfe0",1:"31d6cfe0",2:"31d6cfe0",3:"31d6cfe0",4:"31d6cfe0",5:"31d6cfe0",6:"31d6cfe0",7:"31d6cfe0",8:"3f347b81",9:"31d6cfe0",10:"31d6cfe0",11:"31d6cfe0",12:"31d6cfe0",13:"31d6cfe0",14:"31d6cfe0",15:"31d6cfe0",16:"31d6cfe0",17:"31d6cfe0",18:"31d6cfe0",19:"31d6cfe0",20:"31d6cfe0",21:"31d6cfe0",22:"31d6cfe0",23:"31d6cfe0",24:"31d6cfe0",25:"31d6cfe0",26:"31d6cfe0",27:"31d6cfe0",28:"31d6cfe0",29:"31d6cfe0",30:"31d6cfe0",31:"31d6cfe0",32:"31d6cfe0",33:"31d6cfe0",34:"31d6cfe0",35:"31d6cfe0",36:"31d6cfe0",37:"31d6cfe0",38:"31d6cfe0",39:"31d6cfe0",40:"31d6cfe0",41:"31d6cfe0",42:"31d6cfe0",43:"31d6cfe0",44:"31d6cfe0",45:"31d6cfe0",46:"31d6cfe0",47:"31d6cfe0",48:"31d6cfe0",49:"31d6cfe0",50:"31d6cfe0",51:"31d6cfe0",52:"31d6cfe0",53:"31d6cfe0",54:"31d6cfe0",55:"31d6cfe0",56:"31d6cfe0",57:"31d6cfe0",58:"31d6cfe0",59:"31d6cfe0",60:"31d6cfe0",61:"31d6cfe0",62:"31d6cfe0",63:"31d6cfe0",64:"31d6cfe0",65:"31d6cfe0",66:"31d6cfe0",67:"31d6cfe0",68:"31d6cfe0",69:"31d6cfe0",70:"31d6cfe0",71:"31d6cfe0",72:"31d6cfe0",73:"31d6cfe0",74:"31d6cfe0",75:"31d6cfe0",76:"31d6cfe0",77:"31d6cfe0",78:"31d6cfe0",79:"31d6cfe0",83:"31d6cfe0",84:"31d6cfe0",85:"31d6cfe0",86:"31d6cfe0",87:"31d6cfe0",88:"31d6cfe0",89:"31d6cfe0",90:"31d6cfe0",91:"31d6cfe0",92:"31d6cfe0",93:"31d6cfe0",94:"31d6cfe0",95:"31d6cfe0",96:"31d6cfe0",97:"31d6cfe0",98:"31d6cfe0",99:"31d6cfe0",100:"31d6cfe0",101:"31d6cfe0",102:"31d6cfe0",103:"31d6cfe0",104:"31d6cfe0",105:"31d6cfe0",106:"31d6cfe0",107:"31d6cfe0",108:"31d6cfe0",109:"31d6cfe0",110:"31d6cfe0",111:"31d6cfe0",112:"31d6cfe0",113:"31d6cfe0",114:"31d6cfe0",115:"31d6cfe0",116:"31d6cfe0",117:"31d6cfe0",118:"31d6cfe0",119:"31d6cfe0",120:"31d6cfe0",121:"31d6cfe0",122:"31d6cfe0",123:"31d6cfe0",124:"31d6cfe0",125:"31d6cfe0"}[e]+".chunk.css",c=i.p+n,o=document.getElementsByTagName("link"),d=0;d<o.length;d++){var f=(s=o[d]).getAttribute("data-href")||s.getAttribute("href");if("stylesheet"===s.rel&&(f===n||f===c))return a()}var g=document.getElementsByTagName("style");for(d=0;d<g.length;d++){var s;if((f=(s=g[d]).getAttribute("data-href"))===n||f===c)return a()}var P=document.createElement("link");P.rel="stylesheet",P.type="text/css",P.onload=a,P.onerror=function(a){var n=a&&a.target&&a.target.src||c,o=new Error("Loading CSS chunk "+e+" failed.\n("+n+")");o.code="CSS_CHUNK_LOAD_FAILED",o.request=n,delete t[e],P.parentNode.removeChild(P),r(o)},P.href=c,document.getElementsByTagName("head")[0].appendChild(P)})).then((function(){t[e]=0})));var r=c[e];if(0!==r)if(r)a.push(r[2]);else{var n=new Promise((function(a,n){r=c[e]=[a,n]}));a.push(r[2]=n);var o,d=document.createElement("script");d.charset="utf-8",d.timeout=120,i.nc&&d.setAttribute("nonce",i.nc),d.src=function(e){return i.p+"static/js/"+({8:"PersonalInformation",18:"CimaExemptionCalculatorContainer",19:"CimaNotInvitedMember",20:"FcmaPageCredentialApplication",21:"ModalPaymentProcessingContainer",22:"ModalResetImpersonatedUserPasswordContainer",23:"MyCommunications",24:"MyContentPreferences",25:"MyWallet",26:"NotInvitedMember",27:"PageBlogFeedContainer",28:"PageCartContainer",29:"PageCategoryAggregationContainer",30:"PageCenterMembershipApplication",31:"PageCenterMembershipPackage",32:"PageCheckoutContainer",33:"PageCimaExamsDashboard",34:"PageCimaExamsExemptions",35:"PageCimaExamsGateway",36:"PageCimaMembershipExamEPA2",37:"PageCimaMembershipExamFileUpload",38:"PageCimaMembershipExemption",39:"PageCimaMembershipStudyPath",40:"PageCimaSupervisor",41:"PageConfirmationBenefitsContainer",42:"PageCredentialsSelectionContainer",43:"PageFeatureToggleContainer",44:"PageForgotEmailContainer",45:"PageForgotPasswordContainer",46:"PageHomeFeedContainer",47:"PageIndustriesPreferencesContainer",48:"PageIndustryAggregationContainer",49:"PageInvoiceCheckoutContainer",50:"PageLandingContainer",51:"PageLoginContainer",52:"PageMemberCredentialDirectoryContainer",53:"PageMemberCredentialDirectoryResultsContainer",54:"PageMembershipApplication",55:"PageMembershipBenefitsContainer",56:"PageMembershipInviteThankyouContainer",57:"PageMembershipPackage",58:"PageMyProfile",59:"PageOrderConfirmationContainer",60:"PageOrderError",61:"PagePracticeAreasPreferencesContainer",62:"PagePreferencesContainer",63:"PageProductAggregationContainer",64:"PageProductCalendarContainer",65:"PageProfile",66:"PagePromptToSetPreferences",67:"PageReceiptCheckoutContainer",68:"PageResetPasswordContainer",69:"PageSearchContainer",70:"PageSkillAggregationContainer",71:"PageSkillsPreferencesContainer",72:"PageStaticLandingContainer",73:"PageTopicAggregationContainer",74:"PageTrendAggregationContainer",75:"PageTuitionProvider",76:"PersonalInformationContainer",77:"ProductAccessError",78:"ProfilePreferencesContainer",79:"ProfileSavedItemsContainer"}[e]||e)+"."+{0:"12c43e34",1:"f76a389e",2:"28e83f35",3:"538d9a09",4:"e224ab2c",5:"1f36aa6a",6:"18c0c5bb",7:"10507cb7",8:"1a5486d7",9:"701364ab",10:"8307893b",11:"1a4e51c1",12:"3b17e8ad",13:"20981aef",14:"821d3851",15:"e9127e7e",16:"9fbe4b2d",17:"1af60b56",18:"4c124769",19:"749b1bf2",20:"967a11ac",21:"5f4a5d03",22:"686a6473",23:"87ce8a42",24:"9f5ed279",25:"576b03ae",26:"526e5ce7",27:"8d4f82a3",28:"fb67ddf5",29:"bed99867",30:"30524973",31:"dd349f52",32:"fec99967",33:"2240f83a",34:"16d3ccf3",35:"158b928a",36:"3a4049c6",37:"e6500678",38:"b7cc3b80",39:"57ff006a",40:"e494f23c",41:"2e6c84c6",42:"eb60890a",43:"2e4275c2",44:"959c6729",45:"bd0becea",46:"30baf1c9",47:"54581ae4",48:"5927ac62",49:"dd005c96",50:"15472d9a",51:"14caa609",52:"a077ab6d",53:"029da591",54:"a9a6039d",55:"4f4f550a",56:"0c04ce20",57:"455732c1",58:"4033d9ff",59:"a8c925ab",60:"dbf3e908",61:"8c9f7c08",62:"dca751ef",63:"e7090bd1",64:"997dc4b3",65:"fcba9b09",66:"8e09bfc4",67:"392ccaa8",68:"b578f71c",69:"85511a66",70:"8ba9dd5d",71:"c54a5d23",72:"589b0953",73:"4f392796",74:"5d34777d",75:"924c0cbf",76:"e86bd54a",77:"551143f1",78:"663df51e",79:"8cd92fcc",83:"72c12daf",84:"c8759e5e",85:"20a2684d",86:"d1cf6a0d",87:"c64fb1f6",88:"0509eb3f",89:"8047123e",90:"57323c42",91:"839b5b77",92:"f661b48f",93:"275e088d",94:"75381ec8",95:"b563800d",96:"96677904",97:"1854e40b",98:"d2e4607f",99:"621271ae",100:"7034de82",101:"40929030",102:"18cbfb16",103:"6d5db7d5",104:"d0820289",105:"28837808",106:"2febddd5",107:"466969a5",108:"01de3be2",109:"5d1567f3",110:"cd8d97f1",111:"756638c7",112:"a7229f0c",113:"b00ff888",114:"26d9a12e",115:"dffc64ce",116:"138685c5",117:"a2f0d5d0",118:"e06bec05",119:"9de46254",120:"23cb7f39",121:"9fa8bf1b",122:"0f0d1c15",123:"d38bc3a1",124:"78511e71",125:"9a2d7e36"}[e]+".chunk.js"}(e);var f=new Error;o=function(a){d.onerror=d.onload=null,clearTimeout(g);var r=c[e];if(0!==r){if(r){var n=a&&("load"===a.type?"missing":a.type),t=a&&a.target&&a.target.src;f.message="Loading chunk "+e+" failed.\n("+n+": "+t+")",f.name="ChunkLoadError",f.type=n,f.request=t,r[1](f)}c[e]=void 0}};var g=setTimeout((function(){o({type:"timeout",target:d})}),12e4);d.onerror=d.onload=o,document.head.appendChild(d)}return Promise.all(a)},i.m=e,i.c=n,i.d=function(e,a,r){i.o(e,a)||Object.defineProperty(e,a,{enumerable:!0,get:r})},i.r=function(e){"undefined"!=typeof Symbol&&Symbol.toStringTag&&Object.defineProperty(e,Symbol.toStringTag,{value:"Module"}),Object.defineProperty(e,"__esModule",{value:!0})},i.t=function(e,a){if(1&a&&(e=i(e)),8&a)return e;if(4&a&&"object"==typeof e&&e&&e.__esModule)return e;var r=Object.create(null);if(i.r(r),Object.defineProperty(r,"default",{enumerable:!0,value:e}),2&a&&"string"!=typeof e)for(var n in e)i.d(r,n,function(a){return e[a]}.bind(null,n));return r},i.n=function(e){var a=e&&e.__esModule?function(){return e.default}:function(){return e};return i.d(a,"a",a),a},i.o=function(e,a){return Object.prototype.hasOwnProperty.call(e,a)},i.p="/",i.oe=function(e){throw console.error(e),e};var d=this["webpackJsonpmxp-alpha-plus-react"]=this["webpackJsonpmxp-alpha-plus-react"]||[],f=d.push.bind(d);d.push=a,d=d.slice();for(var g=0;g<d.length;g++)a(d[g]);var s=f;r()}([])</script><script src="/static/js/82.0c511899.chunk.js"></script><script src="/static/js/main.04a3361e.chunk.js"></script></body></html>