Important Changes for 2002Deduction for higher education expenses
1. You must itemize deductions on Schedule A beginning in 2002 in order to deduct the cost of higher education.

A. True
B. False

Student loan interest deduction
2. In 2002, you can deduct student loan interest even after the end of the 60-month period that began when you were first required to make a payment.

A. True
B. False

Coverdell education savings account (ESA)
3. The most you can contribute each year to a Coverdell ESA in 2002 is

A. $500
B. $1,000
C. $1,500
D. $2,000

4. In 2002, you cannot contribute to a Coverdell ESA if your modified adjusted gross income ("MAGI") is equal or greater than:

A. $170,000
B. $190,000
C. $220,000
D. $250,000

5. The final date on which you can make contributions to a Coverdell ESA for any year is:

A. Last day of the tax year
B. December 31 of the current year
C. Due date of the tax return for that year (not including extentions)
D. Due date of the tax return for that year (including extensions)

6. Qualified education expenses do not include any elementary or secondary education expenses.

A. True
B. False

7. For a special needs beneficiary you can:

A. Make contributions to a Coverdell ESA after his or her 18th birthday
B. Leave assets in a Coverdell ESA after the beneficiary reaches age 30
C. Both A and B
D. None of the above

8. You can not claim the Hope or lifetime learning credit in 2002, when in the same year you take a tax-free distribution from a Coverdell ESA that was not used for the same expenses for which the credit is claimed.

A. True
B. False

9. You can make contributions to a Coverdell ESA and a qualified tuition program for the same beneficiary in 2002.

A. True
B. False

Employer-provided educational assistance
10. The tax-free status of up to $5,250 of employer-provided educational assistance benefits each year for undergraduate-level courses expired as scheduled on December 31, 2001.

A. True
B. False

Qualified tuition programs
11. Beginning in 2002, a distribution from a qualified state tuition program ("QTP") established and maintained by a state (or an agency or instrumentality of the state) can be excluded from your income if the amount distributed is used for higher education.

A. True
B. False

12. First cousins of the beneficiary are excluded from the definition of family members for purposes of rollovers and changes in designated beneficiaries of QTPs in 2002.

A. True
B. False

13. The definition of qualified higher education expenses does not include expenses of a special needs beneficiary necessary for that person's enrollment or attendance at an eligible institution.

A. True
B. False

Introduction
14. You generally can claim more than one type of tax benefit for the same qualifying education expense.

A. True
B. False

Hope Credit Introduction
15. If you are eligible to claim both the Hope and lifetime learning credits based on higher education expenses of one student, it will generally be to your benefit to claim the Hope credit.

A. True
B. False

What is the tax benefit of the Hope credit?
16. You may be able to claim a Hope credit (direct reduction of taxes) for qualified tuition and related expenses paid for each eligible student up to a per student maximum in 2002 of:

A. $1,000
B. $1,500
C. $2,000
D. $2,500

Credit more than tax
17. If your Hope credit is more than the amount of your tax, your can get a refund.

A. True
B. False

Can you claim both education credits this year
18. If you elect to take the Hope credit for a child on your 2002 tax return, you can also claim the lifetime learning credit for that same child in 2002.

A. True
B. False

Lifetime learning credit after Hope credit
19. You can claim the Hope credit for the first 2 years of an eligible student's postsecondary education and claim the lifetime learning credit for that same student in later years.

A. True
B. False

Can You Claim the Credit?
20. You cannot claim the Hope credit if any of the following apply:

A. Your filing status is married filing separate
B. You are listed as a dependant in the Exemptions section of another person's tax return.
C. Your modified adjusted gross income is $100,000 or more on a joint return
D. All of the above

Who Can Claim the Credit?
21. Generally, you can claim the Hope credit if you pay qualified tuition and related expenses of higher education for:

A. Yourself
B. Your spouse
C. A dependant for whom you claim an exemption on your tax return
D. All of the above

Who Can Claim a Dependent's Expenses?
22. If there are higher education costs for your dependent for a year, both you and your dependent can claim a Hope credit for that dependent's expenses for that year.

A. True
B. False

Expenses paid by others
23. Lou Ann makes a payment directly to an eligible educational institution for her grandson Dale's qualified tuition and related expenses. Dale's parents exclusively claim an exemption for him on their tax return. Dale's parents may use the expenses paid by Lou Ann to claim a Hope credit.

A. True
B. False

Who is an Eligible Student?
24. Mary completed her sophomore year of college before 2001 and incurred qualified tuition and related expenses in 2001. Mary would be an eligible student for purposes of the Hope credit.

A. True
B. False

25. George has been enrolled in college for two years without achieving two years of academic credit. During both years George claimed the Hope credit. George can no longer be an eligible student for the Hope credit.

A. True
B. False

What Expenses Qualify?
26. Student-activity fees and fees for course-related books, supplies and equipment are included in qualified tuition and related expenses only if the fees must be paid to the institution as a condition of enrollment or attendance.

A. True
B. False

Eligible educational institution
27. An eligible educational institution includes accredited public, nonprofit, and proprietary pre-school, middle school and high schools that are eligible to participate in a student aid program administered by the Department of Education.

A. True
B. False

Prepaid Expenses
28. If you prepaid qualified tuition and related expenses in 2001 for an academic period that begins in the first three months of 2002, you can not use the prepaid amount in figuring your 2001 Hope credit.

A. True
B. False

Payments with borrowed funds
29. If you claim a Hope credit for qualified tuition and related expenses paid with the proceeds of a loan, you can only use the expenses to figure the Hope credit for the year in which the loan is repaid.

A. True
B. False

Adjustments To Qualified Expenses
30. You must reduce the qualified expenses for a Hope credit by the following:

A. Scholarships
B. Amounts paid with student's earnings
C. Employer-provided educational assistance
D. A and C

Expenses that Do Not Qualify
31. Qualified tuition and related expenses for the Hope credit do not include:

A. Insurance
B. Student health fees
C. Room and board
D. All of the above

32. Mike's degree program includes courses of instruction or other education that involves sports, games and hobbies. These courses would not be included as qualified tuition and related expenses for the Hope credit.

A. True
B. False

How Is the Credit Figured?
33. The maximum amount of the Hope credit you can claim in 2001per eligible student is:

A. $1,000
B. $1,200
C. $1,500
D. $2.3,000

34. To claim the maximum Hope credit, you must pay a minimum of $2,000 of qualified expenses per eligible student.

A. True
B. False

Does the Amount of Your Income Affect the Amount of Your Credit?
35. You cannot claim the Hope credit if your modified adjusted gross income is $50,000 or more ($100,000 or more if you file a joint return).

A. True
B. False

36. Beth and Mike have modified adjusted gross income of $90,000 with $1,500 of tentative Hope credit. Their allowable Hope credit is:

A. $1,350
B. $900
C. $750
D. $1,500

When Must the Credit Be Repaid?
37. If you receive tax-free educational assistance for, or a refund of, an expense you used to figure a Hope credit on that return, you may have to repay all or part of the credit.

A. True
B. False

Lifetime Learning CreditIntroductionWhat is the tax benefit of the lifetime learning credit?
38. You may be able to claim a lifetime learning credit of up to $1,000 for qualified tuition and related expenses paid for each eligible student.

A. True
B. False

39. There is a two year limit on the number of years you can claim a lifetime learning credit for each student.

A. True
B. False

Can you claim both education tax credits this year?
40. If you elect to take the lifetime learning credit for a child on your 2001 tax return, you cannot, for that same child, also claim the Hope credit for 2001.

A. True
B. False

Lifetime learning credit after Hope credit
41. You can claim the Hope credit for the first 2 years of an eligible student's postsecondary education and claim the lifetime learning credit for that same student in later years.

A. True
B. False

Comparison of Education Credits
42. The lifetime learning credit requires that a student be pursuing a degree or other recognized educational credential.

A. True
B. False

43. The lifetime learning credit and the Hope scholarship credit both require that the student be enrolled at least half time for at least one academic period beginning during the year.

A. True
B. False

44. A person with a felony drug conviction can be an eligible student for:

A. Lifetime learning credit
B. Hope scholarship credit
C. Both A and B
D. Neither A or B

Can You Claim the Lifetime Learning Credit?Who Cannot Claim the Credit
45. You cannot claim the lifetime learning credit if:

A. Your modified adjusted gross income is $50,000 or more ($100,000 or more in the case of a joint return)
B. It is the student's third year of post secondary education
C. Both A and B
D. None of the above.

Who Can Claim the Credit?
46. If you do not claim an exemption on your tax return for a dependent who is an eligible student, both you and the student can claim the lifetime credit based upon the student's expenses.

A. True
B. False

Expenses paid by dependent
47. If you claim an exemption on your tax return for an eligible student who is your dependent, any expenses paid by the student are treated as if you paid them when figuring the amount of your lifetime learning credit.

A. True
B. False

Who Is an Eligible Student?
48. For purposes of the lifetime learning credit, an eligible student is a student who is enrolled in one or more courses at an eligible institution.

A. True
B. False

Eligible educational institution
49. An eligible educational institution for purposes of the lifetime learning credit is the same as for the Hope credit.

A. True
B. False

Double Benefit
50. You can deduct higher education expenses on your income tax return and also claim a lifetime learning credit based on those same expenses.

A. True
B. False

How is the Lifetime learning credit figured?
51. Blake and Sheri are married and file a joint tax return. For 2001, their modified adjusted gross income is $60,000. Sheri is attending an eligible educational institution. Sheri paid $3,000 for her fall 2001 semester. Blake and Sheri can claim a lifetime learning credit on their 2001 joint tax return in the amount of:

A. $3,000
B. $600
C. $1,000
D. $1,500

Does the Amount of Your Income Affect the Amount of Your Credit?
52. The information is the same as in question 51 above, except that Blake and Sheri have a modified adjusted gross income of $95,000. How much is their allowable lifetime learning credit.

A. $3,000
B. $600
C. $150
D. $1,000

Student Loans
Student Loan Interest Deduction
53. If you paid interest on a student loan in 2001, you may be able to deduct interest you paid up to:

A. $1,000
B. $2,000
C. $2,500
D. $3,000

54.You must itemize deductions on Schedule A (Form 1040) to take a deduction for student loan interest.

A. True
B. False

What is Student Loan Interest?
55. Included as student loan interest you paid during the year on a loan you took out to pay qualified education expenses

A. Loan origination fees
B. Interest paid on a loan from a related party or from a qualified employer plan
C. Both Aand B
D. None of the above

Can You Claim the Deduction
56. Generally, you cannot claim the student interest deduction unless the education expenses were paid or incurred within a reasonable amount of time before or after the loan was taken out.

A. True
B. False

What are Qualified Higher Education Expenses?
57. To figure qualified higher education costs, you must reduce total costs of attending an eligible institution by the total amount paid for them with any nontaxable payments (other than gifts, bequests, or inheritances) received for education expenses.

A. True
B. False

What is a Reasonable Period of Time?
58. Qualified education expenses not paid with the proceeds of education loans that are part of the federal post-secondary education loan program can not be treated as paid or incurred within a reasonable time.

A. True
B. False

Who is an Eligible Student for Student Loan Interest Deduction
59. An eligible student for student loan interest deduction purposes does not have to be enrolled at least half time if enrolled in one or more courses at an eligible educational institution.

A. True
B. False

What is the 60-Month Period?
60. Beginning in 2002, the requirement that you can only deduct interest paid from a student loan during the first 60 months that interest payments are required is eliminated.

A. True
B. False

How Much Can You Deduct?
61. Your student loan interest deduction before any phase out reduction, can not exceed:

A. $1,000
B. $2,000
C. $2,500
D. $3,000

Does the Amount of Your Income Affect the Amount of Student Loan Interest Deduction?
62. If you are married and filing jointly, you student loan interest deduction eliminated if your modified adjusted gross income is equal to or greater than:

A. $40,000
B. $55,000
C. $100,000
D. $75,000

How the phaseout works
63. During 2001 you paid $400 interest on a qualified student loan. Your modified adjusted gross income is $65,000 and you are filing a joint return. The amount of student loan interest you can deduct is:

A. $400
B. $267
C. $346
D. $0

64. Same facts as above except that you paid $3,000 in interest. The amount of student loan interest you can deduct is:

A. $2,500
B. $2,000
C. $1,667
D. $3,000

Canceled Student Loan
65. If your student loan is canceled (forgiven), you must always include the amount that was forgiven in your gross income for tax purposes.

A. True
B. False

Which Loans Qualify?
66. A qualified lender for purposes of tax-free treatment of cancelled student loans include:

A. The government
B. Tax exempt public benefit corporation that has assumed control of a state hospital
C. A and B
D. None of the above

Coverdell Education Savings Accounts (ESAs) - Formerly Education IRAs Important Changes for 2002 Maximum contribution
67. Beginning in 2002, the most you can contribute each year to a Coverdell ESA is:

A. $500
B. $1,000
C. $1,500
D. $2,000

Income Limitations
68. If you are married and filing a joint return in 2002, you cannot contribute to a Coverdell ESA if your modified adjusted gross income ("MAGI") is $220,000 or more.

A. True
B. False

Contribution due dates
69. Beginning in 2002, the final date on which you can make contributions to a Coverdell ESA for any year is December 31, of that year.

A. True
B. False

Qualified Expenses
70. Qualified education expenses have been expanded in 2002 to include certain elementary and secondary education expenses.

A. True
B. False

Special needs beneficiaries
71. Beginning in 2002, you can continue to make contributions to a Coverdell ESA for a special needs beneficiary after his or her 18th birthday.

A. True
B. False

Coordination with Hope and Lifetime learning credits
72. You can not claim the Hope or lifetime learning credit in the same year you take a tax-free distribution from a Coverdell ESA, even though the distribution from the Coverdell ESA is not used for the same expenses for which the credit is claimed.

A. True
B. False

Coordination with qualified tuition programs (QTPs)
73. You can make contributions to Coverdell ESAs and qualified tuition programs in the same year for the same beneficiary.

A. True
B. False

Introduction
74. Contributions to a Coverdell ESA are tax deductible and grow tax free until withdrawn.

A. True
B. False

75. There is effectively no limit on total annual contributions to a Coverdell ESA because there is no limit on the number of separate Coverdell ESAs that can be established for a designated beneficiary, so long as total contributions to a single account are no more than $500 for 2001 ($2,000 for 2002).

A. True
B. False

76. If withdrawals for a year from a Coverdell ESA are not more than the designated beneficiary's qualified education expenses at an eligible educational institution, the beneficiary will not owe tax on the withdrawals.

A. True
B. False

What is a Coverdell ESA?
77. The trustee or custodian of a Coverdell ESA can only be a bank or an entity approved by the IRS.

A. True
B. False

78. Money in a Coverdell ESA can be invested in life insurance contracts.

A. True
B. False

79. Money in a Coverdell ESA can be combined with other property in a common trust fund or common investment fund.

A. True
B. False

80. The balance in a Coverdell ESA must be withdrawn the earlier of 30 days of the beneficiary's death or:

A. Age 18
B. Age 21
C. Age 30
D. Age 59 ½

Qualified education expenses
81. The cost of room and board is not a qualified education expense for the purpose of Coverdell ESAs, even if the designated beneficiary is a half-time student at an eligible educational institution.

A. True
B. False

82. Beginning in 2002, you can use withdrawals from a Coverdell ESA account for certain elementary and secondary education expenses.

A. True
B. False

Contributions
83. Only relatives of the beneficiary can contribute to a Coverdell ESA.

A. True
B. False

84. You must have modified adjusted gross income when married filing jointly, of less than $160,000 for 2001 ($220,000 for 2002) to be eligible to contribute to a Coverdell ESA.

A. True
B. False

85. Corporations can contribute to a Coverdell ESA, but must meet the requirement that the organization's income be below a certain level.

A. True
B. False

86. In 2002, no contributions can be made to a Coverdell ESA on behalf of a designated beneficiary if any amount is contributed during the year to a qualified state tuition program on behalf of the same beneficiary.

A. True
B. False

Contribution Limits for each designated beneficiary
87. The total of all contributions to all Coverdell ESAs set up for the benefit of any one designated beneficiary in 2002 is limited to:

A. $500
B. $1,000
C. $2,000
D. $3,000

Limit for each contributor
88. For 2002, you cannot contribute to anyone's Coverdell ESA if your modified adjusted gross income is equal to or more than $220,000.

A. True
B. False

Figuring the limit
89. If you are married and file a joint return with modified adjusted gross income of $195,000 for 2002, the most you can contribute per child to a Coverdell ESA in 2002 is:

A. $2,000
B. $0
C. $1,666.67
D $500

90. Contributions to a Coverdell ESA are tax deductible.

A. True
B. False

91. Contributions other than cash can be made to a Coverdell ESA.

A. True
B. False

Additional Tax on Excess Contributions
92. For 2001, excess contributions to a Coverdell ESA include:

A. Contributions to any designated beneficiary's Coverdell ESA for the year that are more than $500 or the contributors limit for the year.
B. All contributions to a designated beneficiary's Coverdell ESA for the year if any amount is also contributed during the year to a qualified state tuition program on behalf of the same beneficiary.
C. Excess for the preceding year, reduced by withdrawals made during the year and contribution limit for the current year minus contributions in the current year.
D. All of the above.

Rollovers and Other TransfersRollovers
93. Any amount withdrawn from a Coverdell ESA and rolled over to another Coverdell ESA of the same beneficiary or a member of the beneficiary's family who is under 30 years old is not taxable.

A. True
B. False

94. An amount is rolled over if it is paid to another Coverdell ESA within 60 days after the date of the withdrawal.

A. True
B. False

95. More than one rollover per Coverdell ESA is allowed during the 12-month period ending on the date of the payment or withdrawal.

A. True
B. False

Changing Designated Beneficiary
96. If the designated beneficiary of a Coverdell ESA is changed to a member of the beneficiary's family who is under 30 years old, the change is a taxable transfer.

A. True
B. False

97. If a spouse or former spouse receives a Coverdell ESA under a divorce or separation instrument, it is not a taxable transfer.

A. True
B. False

Withdrawals
98. The designated beneficiary of a Coverdell ESA can take withdrawals either taxable or nontaxable at any time.

A. True
B. False

Taxable Withdrawals
99. Generally, a portion of the withdrawals is taxable to the beneficiary if the withdrawals are more than the beneficiary's qualified education expenses for the year.

A. True
B. False

Figuring the Taxable Portion of a Withdrawal
100. The taxable portion of a withdrawal from a Coverdell ESA includes both the original contribution basis and earnings on the contribution while in the account, that exceed qualified education expenses for the withdrawal period.

A. True
B. False

101. You receive a $700 withdrawal from a Coverdell ESA to which $800 has been contributed. The balance in the account before the withdrawal was $1,200. If you had $550 of qualified education expenses for the year, the taxable portion of your withdrawal is:

A. $700
B. $150
C. $50
D. $183

Additional Tax on Taxable Withdrawals
102. Generally, if you receive a taxable withdrawal, you also must pay a 10% additional tax on the amount included in income.

A. True
B. False

Exceptions
103. The 10% additional tax on the amount of a taxable withdrawal in 2001 from a Coverdell ESA does not apply to a withdrawal that was a return of an excess 2001 contribution made before the due date of the beneficiary's tax return (including extensions).

A. True
B. False

Waiver of Tax-Free Treatment
104. For 2001, waiver of the tax-free treatment of a withdrawal from a Coverdell ESA, does not make a beneficiary potentially eligible for a Hope credit or lifetime learning credit for qualified education expenses paid in that tax year.

A. True
B. False.

When Assets Must Be Withdrawn
105. Any assets remaining in a Coverdell ESA must be withdrawn when:

A. The designated beneficiary reaches age 30 (Beginning in 2002, this does not apply to special needs beneficiaries)
B. The designated beneficiary dies before reaching age 30 (and not transferred to a surviving spouse or family member)
C. Both A and B
D. None of the above

How to Figure Taxable Earnings
106. The earnings that accumulate tax free in a Coverdell ESA and not used for qualified education expenses are excluded from taxable income when withdrawn.

A. True
B. False

Withdrawals From Traditional or Roth IRAsIntroduction
107. Withdrawals from your traditional IRA or Roth IRA that are used to pay qualified higher education expenses are subject to the 10% additional tax on early withdrawals if the withdrawal occurs before you reach age 59 ½.

A. True
B. False

Who Can Make Early Withdrawals Free of the 10% Tax?
108. You can make a withdrawal from your traditional or Roth IRA before you reach age 59 ½ and not have to pay the 10% additional tax if, for the year of the withdrawal, you pay qualified higher education expenses for:

A. Yourself
B. Your spouse
C. You or your spouse's children or grandchildren
D. A and B
E. All of the above

How Do You Figure the Amount Not Subject to the 10% Tax?
109. When determining the amount of the withdrawal that is not subject to the 10% additional tax, total qualified higher educational expenses are reduced by:

A. Tax-free withdrawals from a Coverdell ESA
B. Expenses paid with an individuals Earnings
C. Expenses paid with an inheritance given to either the student or the individual making the withdrawal
D. A and B
E. All of the above

Education Savings Bond Program
110. When you cash in qualified U.S. savings bonds under and education savings bond program, you may be able to exclude interest from income.

A. True
B. False

Who Can Cash Bonds Tax Free?
111. If your modified adjusted gross income in 2001 is greater than $70,750 ($113,650 if filing a joint return), you may be able to cash in qualified U.S. savings bonds without having to include in your income some or all of the interest earned on the bonds.

A. True
B. False

How Is the Tax-Free Amount Figured?
112. In January 2001, Bob and Jane, a married couple, cashed a qualified series EE U.S. savings bond they bought in November 1992. They receive proceeds of $7,000 representing principal of $5,000 and interest of $2,000. In 2001, they paid $6,000 of their daughter's college tuition. They are not claiming an education credit for that amount, and they do not have a Coverdell ESA. Their modified adjusted gross income for 2001 was $89,000. The amount of interest they must pay tax on is:

A. $2,000
B. $591.66
C. $0
D. $1,714

Does the Amount of Your Income Affect the Amount of Your Exclusions?
113. The information is the same as in question 112 except that Bob and Jane have modified adjusted gross income for 2001 of $104,000. The amount of interest they can exclude in 2001 is:

A. $1,714
B. $1,162
C. $551
D. $0

Employer-Provided Educational AssistanceImportant Change for 2002
114. The tax-free status of up to $5,250 of employer-provided educational assistance benefits for undergraduate-level courses has been extended and, beginning in 2002, it also applies to graduate-level courses.

A. True
B. False

Introduction
115. You can use the tax-free education expenses paid for by your employer as the basis for the Hope credit and the lifetime learning credit.

A. True
B. False

Working condition fringe benefit
116. If your employer pays more than $5,250 of education benefits for you during the year and it is a working condition fringe benefit, your employer does not have to include it in your wages.

A. True
B. False

Qualified State Tuition Program (QSTP)Important Changes for 2002
117. In 2002, Qualified State Tuition Programs (QSTPs) are renamed Qualified Tuition Programs (QTPs).

A. True
B. False

118. In 2002, you can only make contributions to a QTP established and maintained by a state (or an agency or instrumentality of the state).

A. True
B. FalseCoordination with Coverdell ESAs

119. In 2002, you can make contributions to Coverdell ESAs and QTPs in the same year for the same beneficiary.

A. True
B. False

Introduction
120. If a QTP is used to finance a student's higher education, the student or the student's parents may not claim either the Hope credit or the lifetime learning credit.

A. True
B. False

What Is a Qualified State Tuition Program?Qualified Higher Education Expenses
121. The cost of room and board is generally considered reasonable for students living off-campus and not at home if it is $2,500.

A. True
B. False

How Much Can You Contribute?
122. Contributions to a QTP on behalf of any beneficiary can exceed the amount necessary to provide for the qualified higher education expenses of the beneficiary.

A. True
B. False

Are Distributions Taxable?
123. Generally, for 2002, the beneficiary doe not have to include in income any earnings distributed from a QTP established and maintained by a state (or an agency or instrumentality of the state) if the earnings are used for higher education.

A. True
B. False

Can You Transfer Amounts or Change Beneficiaries?
124. An amount in a QTP can be transferred tax free to the QTP of another beneficiary only if:

A. The transfer is completed within 60 days of the distribution
B. The other beneficiary is a family member
C. Both A and B

Family Members
125. If the beneficiary does not use amounts in the QTP, the amounts can be transferred tax free to the beneficiary's:

A. Stepfather or stepmother
B. Grandson or granddaughter
C. Brother or sister of mother or father
D. A and B
E. All of the above

Course Evaluation
126. Indicate your professional designation.

A. CPA
B. Public Accountant
C. Enrolled Agent
D. CMA
E. Other___________________

127. Indicate years professional experience in the course subject matter.

A. Less than 5
B. 5 to 10 years
C. 11 to 15 years
D. 16 to 20 years
E. 21 and over

128. Did the program meet your learning objectives?

A. Yes
B. No

129. Did the program materials contribute to the achievement of your learning objectives?

A. Yes
B. No

130. Did you find the program content relevant and timely?

A. Yes
B. No

131. Was the difficulty of the questions:

A. About right
B. Too easy
C. Too difficult

132. Was the indicated prerequisites (if any) for the program appropriate?

A. Yes
B. No

133. Do you plan to use additional courses from CPE Accounting & Tax Institute.

A. Yes
B. No

134. What additional courses would you like to see? (please write on the bottom of the answer form)