2015 AICPA Released Questions AUD

8/16/2019 2015 AICPA Released Questions AUD

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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ ! 7; "#

$#!" &'()& &*+,-,./ 01234 5131671+ 8(97:81+,*; 6-1? 56-,./

!@ ()&A#BC$"

/+60- 042651 482+= !"#$%&'$&( *+,-(-&. /(0&,0%,1 26;;+= ;=7? =+>+56781 5@05 ,+=+ 6826>056G+ 7;6--+:0- 0>51C

DE'FG5 &0HID5 HD(F'G0 JDKGIL

(3677 -= M1 677,/.1+ -=L &C

F=N,O -= M1 677,/.1+ -=L P

)6/1 >1Q1>1.O1 + H0I 61 >7==+>5C /+60- 042651 482+= !"#$%&'$&( *+,-(-&. /(0&,0%,1 26;;+=;=7? =+>+


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ $ 7; "#

$@ ()&A#BC$C

S@6>@ 7; 5@+ ;7--7,68: +24=+1 ,74-2 ?715 -6Q+-. 011615 08 042657= 68 62+856;.68: =+-05+2 56781T

0C UG0-405+ 5@+ =+01780E-+8+11 7; ?080:+?+85F1 0>>748568: +156?05+1 5@05 0=+ 14EV+>5 57 E601C

EC /+5+15 68+;;+>56G+ 685+=80- >785=7- 0>56G656+1 ;7= +G62+8>+ 7; ?080:+?+85 7G+==62+C

>C /+G6+, 5@+ ?6845+1 7; 5@+ ?++568:1 7; 5@+ E70=2 7; 26=+>57=1 082 651 >7??655++1C

2C L+82 1+>782 =+A4+151 ;7= 48081,+=+2 78;6=?056781 7; 0>>74851 =+>+6G0E-+C


(3677 -= M1 677,/.1+ -=L &P

F=N,O -= M1 677,/.1+ -=L T

)6/1 >1Q1>1.O1


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ T 7; "#

T@ ()&A#BC$U

S@6>@ 7; 5@+ ;7--7,68: ;0>57=1 ,74-2 ?715 -6Q+-. 68;-4+8>+ 5@+ ;7=? 082 +R5+85 7; 5@+ 042657=F127>4?+8505678 7; 08 +8565.F1 685+=80- >785=7- +8G6=78?+85T

0C (7?7485 E0-08>+1C


(3677 -= M1 677,/.1+ -=L &C

F=N,O -= M1 677,/.1+ -=L $

)6/1 >1Q1>1.O1


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ P 7; "#

P@ ()&A#BC$V

&>>7=268: 57 5@+ &'()& (72+ 7; )=7;+116780- (7824>5N ,@6>@ 7; 5@+ ;7--7,68: 0>56781 ,6-- 6?60- 1505+?+851 E01+2 78 68;7=?05678 68 0 5=60- E0-08>+C

EC )=7>+1168: -6+85F1 16:8054=+ E01+2 78 >-6+85 =+>7=2 Q++C )0=56>6-6+85F1 +?-6+85 68 2=0;568: 0 157>QY7;;+=68: 27>4?+85 7= ?+?7=0824?C


(3677 -= M1 677,/.1+ -=L &C

F=N,O -= M1 677,/.1+ -=L !

)6/1 >1Q1>1.O1


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ " 7; "#

"@ ()&A#BCT#

S@+8 08 0>>7485085 >7?60- 1505+?+851 7; 0 8786114+= 68 0>>7=208>+ ,65@ /(0($'$&(1 "&/(0&,0%,1 4"% *33"+&(-&. 0&, 5$#-$6 /$%#-3$1N 5@+ 0>>7485085F1 =+-42+B

0C & 1505+?+85 5@05 5@+ 0>>7485085 61 &"( 0,0=+ 7; ?05+=60- ?726;6>056781 5@05 1@74-2 E+ ?02+ 57 5@+;6808>60- 1505+?+851 ;7= 5@+? 57 E+ 68 >78;7=?65. ,65@ K&&)C

EC & 1505+?+85 =+:0=268: 5@+ 0>>7485085F1 011+11?+85 7; ;=042 =61QC>C & 1505+?+85 5@05 5@+ 0>>7485085 27+1 &"( +R7?+ ,65@ -0,1 082 =+:4-056781C


(3677 -= M1 677,/.1+ -=L &$

F=N,O -= M1 677,/.1+ -=L $

)6/1 >1Q1>1.O1


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ C 7; "#

C@ ()&A#BCT!

'8 ,@6>@ 7; 5@+ ;7--7,68: >6=>4?1508>+1 61 08 042657= ?715 -6Q+-. 57 =+-. 78 ,7=Q 278+ E. 685+=80- 042657=1T

0C '; ;6808>60- 1505+?+85 0?74851 0=+ ?05+=60- 082 5@+ 2+:=++ 7; 14EV+>56G65. 68 +G0-40568: 5@+ 04265+G62+8>+ 61 @6:@C

EC '; 5@+ 685+=80- 042657=1 @0G+ >78>-42+2 5@05 5@+ =61Q 7; ?05+=60- ?611505+?+85 05 5@+ 7G+=0-- ;6808>60-

-+G+- 61 8+:-6:6E-+C>C X7= ;6808>60- 1505+?+85 0?74851 V42:+2 E. 5@+ 042657= 57 =+A46=+ -655-+ 7= 87 14EV+>56G+-. +G0-405+2

04265 +G62+8>+C

2C X7= ;6808>60- 1505+?+85 0?74851 2+5+=?68+2 -0=:+-. 7= +856=+-. 78 5@+ E0161 7; +156?05+1 ?02+ E.?080:+?+85C


(3677 -= M1 677,/.1+ -=L &T

F=N,O -= M1 677,/.1+ -=L $

)6/1 >1Q1>1.O1 + H>I 61 >7==+>5C &8 042657= 61 ?715 -6Q+-. 57 =+-. 78 ,7=Q 278+ E. 685+=80- 042657=1 ;7= ;6808>60-1505+?+85 0?74851 V42:+2 E. 5@+ 042657= 57 =+A46=+ -655-+ 7= 87 14EV+>56G+-. +G0-405+2 04265 +G62+8>+C

(@76>+ H0I 61 68>7==+>5C &8 042657= 61 48-6Q+-. 57 =+-. 78 5@+ ,7=Q 60- 1505+?+85 0?74851 0=+ ?05+=60- 082 5@+ 2+:=++ 7; 14EV+>56G65. 68 +G0-40568: 5@+ 04265 +G62+8>+ 61@6:@C

(@76>+ HEI 61 68>7==+>5C &8 +R5+=80- 042657=F1 2+>61678 57 =+-. 78 5@+ ,7=Q 56G+ 04265 2+>61678C '8 02265678N 5@+ 042657=F1 2+5+=?6805678 57 41+5@+ ,7=Q 7; 5@+ 685+=80- 042657= 61 E01+2 78 5@+ +R5+=80- 042657=F1 +G0-405678 7; 5@+ >7?. 7; 5@+685+=80- 04265 ;48>5678N 7EV+>56G65. 7; 5@+ 685+=80- 042657=1N 082 ,@+5@+= 5@+ 685+=80- 04265 ;48>5678 065+=6156>17; 5@+ 04265 ,7=Q J6C+C -7, 2+:=++ 7; 14EV+>56G65.N -7, =61Q 7; ?05+=60- ?611505+?+85N +5>CMC

(@76>+ H2I 61 68>7==+>5C &8 +R5+=80- 042657= 61 48-6Q+-. 57 =+-. 78 5@+ ,7=Q 7; 5@+ 685+=80- 042657= ;7=;6808>60- 1505+?+85 0?74851 5@05 @0G+ 0 @6:@ 2+:=++ 7; 14EV+>56G65.N 14>@ 01 +156?05+1 ?02+ E.?080:+?+85C


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U@ ()&A#BCT$

S@6>@ 7; 5@+ ;7--7,68: 1505+?+851 61 >7==+>5 =+:0=268: 0 ?080:+?+85 =+N C P@+ 205+ 7; 5@+ =+


8/63

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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ B 7; "#

B@ ()&A#BCTP

S@6>@ 7; 5@+ ;7--7,68: >7?785=7- ,74-2 E+ >78162+=+2 5@+ ;748205678 ;7= 5@+ 75@+=>7?+ H>I 61 >7==+>5C P@+ >785=7- +8G6=78?+85 1+51 5@+ 7G+=0-- 578+ 7; 5@+ 7=:086W05678 082 61 >78162+=+25@+ ;748205678 ;7= 5@+ 75@+= >7?785=7-C P@+ 75@+= >7?785=7- 0=+=61Q 011+11?+85N 68;7=?05678 082 >7??486>05678N >785=7- 0>56G656+1N 082 ?78657=68:C

(@76>+1 H0IN HEIN 082 H2I 0=+ 68>7==+>5


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ V 7; "#

V@ ()&A#BCT"

S@6>@ 7; 5@+ ;7--7,68: 0>56G656+1 E. 1?0-- E4168+11 >-6+851 E+15 2+?7815=05+1 ?080:+?+85 685+:=65. 68 5@+0E1+8>+ 7; 0 ,=655+8 >72+ 7; >7824>5T

0C U?0- E+@0G67= 5@=74:@ 7=0- >7??486>05678 082 ?080:+?+85 +R0?748568: +24=+1C

>C D7>4?+8568: 685+=80- >785=7- +24=+1 4168: ;-7,>@0=51 =05@+= 5@08 80==056G+1C

2C /+57=1 0E745 7+1C


(3677 -= M1 677,/.1+ -=L &T

F=N,O -= M1 677,/.1+ -=L U

)6/1 >1Q1>1.O1


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ !# 7; "#

!#@ ()&A#BCTC

S@6>@ 7; 5@+ ;7--7,68: +24=+1 ,74-2 E+ 074851 =+>+6G0E-+T

0C P=0>+ 5=0810>56781 ;=7? 5@+ 14E16260=. -+2:+= 57 5@+ :+8+=0- -+2:+=C

EC L+82 >78;6=?056781 57 >4157?+=1C

>C P=0>+ 0 10?+1 57 =+>7=268: 68 5@+ :+8+=0- -+2:+=C

2C D+5+=?68+ 5@05 0-- 1@6


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ !! 7; "#

!!@ ()&ABCCT

& >7?+=868: -65 6:05678N >-06?1N 082011+11?+851C S@6>@ 7; 5@+ ;7--7,68: 61 5@+ 042657=F1 7==7E7=0568: ?080:+?+85F168;7=?05678T

0C '8A46=68: 7; >7?7481+-C

EC Z++568: ,65@ 5@+ >7?7??655++C>C Z++568: ,65@ 5@+ >7?@06=?08 7; 5@+ E70=2C

2C '8A46=68: 7; 5@+ >7?7481+-C


(3677 -= M1 677,/.1+ -=L &P

F=N,O -= M1 677,/.1+ -=L T

)6/1 >1Q1>1.O1


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ !$ 7; "#

!$@ ()&ABCCP

S@6>@ 7; 5@+ ;7--7,68: ,74-2 >041+ 08 042657= 7; 08 +8565.F1 ;6808>60- 1505+?+851 57 6114+ +65@+= 0 A40-6;6+27-06?+= 7; 777=2+2 48>+=50685.C

EC '802+A405+ 261>-714=+ 7; 08 48>+=50685.C

>C P@+ 41+ 7; 680748568: +156?05+1C


(3677 -= M1 677,/.1+ -=L &!

F=N,O -= M1 677,/.1+ -=L T

)6/1 >1Q1>1.O1 + H0I 61 >7==+>5C &8 042657= ,74-2 6114+ +65@+= 0 A40-6;6+2 7-06?+= 7; 77+ HEI 61 68>7==+>5C &8 042657= ,74-2 6114+ +65@+= 0 A40-6;6+2 7= 08 02G+=1+ 7-714=+ JK&&) 6114+MC

(@76>+ H>I 61 68>7==+>5C &8 042657= ,74-2 6114+ +65@+= 0 A40-6;6+2 7= 08 02G+=1+ 75C &8 042657= ,74-2 6114+ +65@+= 0 A40-6;6+2 7= 08 02G+=1+ 7>748568: +156?05+1 JK&&) 6114+MC


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ !T 7; "#

!T@ ()&ABCC"

&5 5@+ >7?@ 7; 5@+ ;7--7,68: +85656+1 @01 7,8+=1@6< 7; 5@+ 04265 ,7=Q68: -6+85F1 04265 >7??655++C

>C P@+ ()& ;6=? 5@05 -6+85F1 157>Q@7-2+=1C


(3677 -= M1 677,/.1+ -=L &C

F=N,O -= M1 677,/.1+ -=L $

)6/1 >1Q1>1.O1


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ !P 7; "#

!P@ ()&ABCCC

S@6>@ 7; 5@+ ;7--7,68: 1+=G6>+1 ,74-2 >78156545+ 0 ?080:+?+85 ;48>5678 482+= !"#$%&'$&( *+,-(-&./(0&,0%,1N 082 =+14-5 68 5@+ 6?>748568: 77??+8268: 685+=80- >785=7- +24=+1C


(3677 -= M1 677,/.1+ -=L &C

F=N,O -= M1 677,/.1+ -=L !

)6/1 >1Q1>1.O1


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ !" 7; "#

!"@ ()&ABCCU

S@6>@ 7; 5@+ ;7--7,68: E+15 >@0=0>5+=6W+1 08 042657=F1 +R+=>61+ 7; 568: 0-- ;=042Y=+-05+2 68A46=6+1 68 0 878>78;=785056780- ?088+=C

EC ^E506868: 02+A405+ >78>-416G+ +G62+8>+ 68 14C O0G68: 08 0556542+ 5@05 68>-42+1 0 A4+1567868: ?682C2C P0Q68: 6857 0>>7485 1.O1 + H>I 61 >7==+>5C )=7;+116780- 1Q+61? 61 08 0556542+ 5@05 68>-42+1 0 A4+1567868: ?682 082 0 >=656>0-011+11?+85 7; 04265 +G62+8>+C

(@76>+ H0I 61 68>7==+>5C )=7;+116780- 1Q+61? 27+1 875 =+A46=+ +=5068?088+= J6C+C >78;=785056780-N 878>78;=785056780-MC )=7;+116780- 1Q+61? 61 08 0556542+ 5@05 68>-42+101Q68: 022656780- A4+156781 082 7E506868: 022656780- +G62+8>+ ,@+8 5@+ =+-60E6-65. 7; +G62+8>+ 7E5068+2 61A4+156780E-+C

(@76>+ HEI 61 68>7==+>5C ^E506868: 02+A405+ >78>-416G+ +G62+8>+ 68 14+110=6-. 2+?7815=05+ 5@+ +R+=>61+ 7; 7==+>5C P0Q68: 6857 0>>7485 61+ 7; + 78


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ !C 7; "#

!C@ ()&ABCCB

_+;7=+ 0>>+7?60- 1505+?+851 7; 0 8786114+=N ,@6>@ 7;5@+ ;7--7,68: 16;6> 68A46=6+1 1@74-2 0 14>>+117= 0>>7485085 >78162+= ?0Q68: 57 5@+ +117=0>>7485085T

0C O7, >77=6E+ 5@+ 685+:=65. 7; 5@+ 7,8+=T

2C S@05 +G0-405678 262 .74 ?0Q+ 7; 08. 0>>748568: +156?05+1T


(3677 -= M1 677,/.1+ -=L &$

F=N,O -= M1 677,/.1+ -=L $

)6/1 >1Q1>1.O1


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ !U 7; "#

!U@ ()&ABCCV

&8 +8565. @01 ;06-+2 57 4?+8505678 ;7= 0 8+,-. 0>A46=+2 ?05+=60- 011+5 082 68;7=?1 651 042657=15@05 5@+ 27>4?+8505678 61 -715C &>>7=268: 57 :+8+=0--. 0>>+05+ 57 5@+ 042657=1T

0C X=0424-+85 0>56G65.C

EC &E416G+ 0>56G65.C>C Z610+ H2I 61 >7==+>5C &-5@74:@ 27>4?+8505678 5@05 61 -715 ?0. E+ 0 =+14-5 7; +==7= J+C:CN 5@+ >-6+85?61+2 5@+ 27>4?+85MN 5@+ 042657= 1@74-2 04?+8505678 ,65@ 0 @+6:@5+8+2 =61Q 5@05;=042 ?0. @0G+ 7>>4==+2 J+C:CN 5@+ >-6+85 685+856780--. 2+15=7.+2 5@+ 27>4?+8505678MC

(@76>+ H0I 61 68>7==+>5C `715 27>4?+8505678 27+1 875 8+>+110=6-. ?+08 5@05 ;=042 7>>4==+2 J+C:CN27>4?+851 ?0. E+ ?61+2 E. +==7=MC P@+ 042657= ,6-- 8++2 57 +G0-405+ 5@+ 165405678 ,65@ 0 @+6:@5+8+21+81+ 5@05 ;=042 >74-2 @0G+ 7>>4==+2 082 ,6-- 8++2 57 7E5068 75@+= >7==7E7=0568: +G62+8>+ J+C:CN 68155@+ 0>540- 011+5N =+G6+, 7?;7=50E-+ ,65@ 5@+ E0-08>+C

(@76>+ HEI 61 68>7==+>5C `715 27>4?+8505678 27+1 875 8+>+110=6-. 6826>05+ 5@05 5@+ @01+ 61 0E416G+CJ&8 +R0?4==+2 082 ,6-- 8++2 57 7E5068 75@+= >7==7E7=0568: +G62+8>+ J+C:CN 6815 5@+ 0>540- 011+5N =+G6+,7?;7=50E-+ ,65@ 5@+ E0-08>+C

(@76>+ H>I 61 68>7==+>5C Z610540- 011+5N 57 2+5+=?68+ ,@+5@+= 5@+ 011+5 ,01 157-+8C


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ !B 7; "#

!B@ ()&ABCU#

&8 0>>7485085 7?60- 1505+?+851 ?6:@5 E+?05+=60--. ?611505+2C P@+ >-6+85 =+;41+1 57 >7485085 =+1@08:+2 ;=7? 0 >7?7?7?1.O1 >7485085 7?60-1505+?+851 ?6:@5 E+ ?05+=60--. ?611505+2 082 5@+ >-6+85 =+;41+1 57 >7485085 1@74-2 ,65@2=0, ;=7? 5@+ +8:0:+?+85C

(@76>+ H0I 61 68>7==+>5C /+A4+1568: 5@05 5@+ +8:0:+?+85 E+ >@08:+2 ;=7? 0 >7?+ 57 E+ =+82+=+2C

(@76>+ HEI 61 68>7==+>5C &8 0>>7485085 ,74-2 875 6114+ 08 77?5C &8 0>>7485085 ,74-2 875 6114+ 08 02G+=1+ =+7?>7485085 1@74-2 +65@+= 261>-71+ 5@+ +;;+>51 7; 5@+ ?611505+?+85 J6; Q87,8M 68 0 1+


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ !V 7; "#

!V@ ()&ABCU!

D4=68: 08 04265 7; 0 8786114+=F1 ;6808>60- 1505+?+851N 08 042657= 1@74-2 785=7-1 57 7E506814;;6>6+85 0


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Page 20 o

(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ $# 7; "#

$#@ ()&ABCU$

'8 4?+851 =+-05+2 57 60- 1505+?+8504265 7; 0 8786114+=N 08 042657= 62+856;6+1 0 E4168+11 =61Q 0117>605+2 ,65@ 7-42+ 08 080-.161 7; 5@+ E42:+5 ;7= 5@+ 8+, 5 -68+082 >78162+= 5@+ 8+, =61Q 68 >78V48>5678 ,65@ 75@+= =61Q1 0;5+= 5@+ E42:+5 65+?1 @0G+ E++8080-.W+2C

EC &80-.W+ 5@+ 8+,-. 62+856;6+2 =61Q 68 >78V48>5678 ,65@ +>787?6> >6=>4?1508>+1 =+-05+2 +R>-416G+-. 575@+ 8+, 5 -68+ 082 >78162+= ,@+5@+= 5@+=+ 61 08 6??+2605+ >781+A4+8>+ ;7= 5@+ =61Q 7;?05+=60- ?611505+?+85 ;7= 0;;+>5+2 >-011+1 7; 5=0810>56781C

>C Z726;. 5@+ ;6808>60- 1505+?+85 261>-714=+1 57 68>-42+ 5@+ 8+,-. 62+856;6+2 =61Q 6; 65 61 -6Q+-. 5@05 5@+8+, 5 -68+ ,6-- @0G+ 08 02G+=1+ +;;+>5 78 5@+ >7?5678 ,65@ 75@+= Q87,8 E4168+11 =61Q1 082 >78162+=,@+5@+= 5@+=+ 61 08 6??+2605+ >781+A4+8>+ ;7= 5@+ =61Q 7; ?05+=60- ?611505+?+85 05 G0=6741 -+G+-17; 5@+ 04265C


(3677 -= M1 677,/.1+ -=L &T

F=N,O -= M1 677,/.1+ -=L B

)6/1 >1Q1>1.O1 60- 1505+?+85 082=+-+G085 011+=5678 -+G+-M =05@+= 5@08 V415 ;7= 5@+ 0;;+>5+2 >-011+1 7; 5=0810>56781C P@+ =+-+G085 011+=5678-+G+- 68>-42+1 >-011+1 7; 5=0810>56781N 0>>7485 E0-08>+1N 082 261>-714=+1C

(@76>+ H>I 61 68>7==+>5C Z080:+?+85N 875 5@+ 042657=N 61 =+160- 1505+?+851 0822+5+=?6868: ,@+5@+= 5@+ ;6808>60- 1505+?+85 261>-714=+1 1@74-2 68>-42+ 5@+ 8+,-. 62+856;6+2 =61QC


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ $! 7; "#

$!@ ()&ABCUT

'; 685+=6? 14E150856G+ +24=+1 ;7= 08 0>>7485 62+856;6+2 &" +R>+@ 7; 5@+ ;7--7,68: ,74-2 5@+042657= &"( >7485 05 .+0=Y+82T

0C P+151 7; 2+506-1 ;7= 5@+ +856=+ .+0= 482+= 04265C

EC P+151 7; 2+506-1 7; 0>56G65. 24=68: 5@+ + 5@+ 685+=6? 5+1568: 205+C

>C /+>78>6-605678 7; .+0=Y+82 E0-08>+1 57 685+=6? E0-08>+1C

2C L4E150856G+ 080-.56>0- +24=+1 7; 5@+ + 5@+ 685+=6? 5+1568: 205+C


(3677 -= M1 677,/.1+ -=L &T

F=N,O -= M1 677,/.1+ -=L B

)6/1 >1Q1>1.O1 >7485 62+856;6+2 87 +R>++ HEI 61 68>7==+>5C '; 14E150856G+ +24=+1 0=+ 0- +24=+1C

(@76>+ H>I 61 68>7==+>5C &8 042657= 1@74-2 =+>78>6-+ .+0=Y+82 E0-08>+1 57 685+=6? 205+1C P@61 +24=+ 61+ H2I 61 68>7==+>5C '; 14E150856G+ +24=+1 0=+ 0- +24=+1C


22/63

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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ $$ 7; "#

$$@ ()&ABCUP

'8 >7??486>0568: ,65@ 5@71+ >@0=:+2 ,65@ :7G+=808>+N 5@+ 042657= ?415 2+>62+ ,@+5@+= 57 >7??486>05+,65@ 5@+ 04265 >7??655++ 7= 5@+ >-6+85F1 +856=+ E70=2 7; 26=+>57=1C S@6>@ 7; 5@+ ;7--7,68: >78162+=056781 ,6--E+ 8$01( =+-+G085 57 5@61 2+>61678T

0C S@+5@+= 5@+ 04265 >7??655++ ,6-- E+ 0E-+ 57 C Z080:+?+85F1 +C

2C /+:4-057=. =+A46=+?+851 =+-05+2 57 04265 >7??486>056781 ,65@ 5@71+ >@0=:+2 ,65@ :7G+=808>+C


(3677 -= M1 677,/.1+ -=L &"

F=N,O -= M1 677,/.1+ -=L T

)6/1 >1Q1>1.O1 + H>I 61 >7==+>5C P@+ 042657=N 875 ?080:+?+85N 61 =+1@ ?055+=1 8++2 57E+ >7??486>05+2 57 5@+ 04265 >7??655++ 7= 5@+ >-6+85F1 +856=+ E70=2 7; 26=+>57=1C

(@76>+ H0I 61 68>7==+>5C P@+ 042657= ?715 -6Q+-. ,74-2 >78162+= ,@+5@+= 5@+ 04265 >7??655++ ,6-- E+ 0E-+ 577??655++ 7= 5@+ >-6+85F1 +856=+ E70=27; 26=+>57=1C

(@76>+ HEI 61 68>7==+>5C P@+ 042657= ?715 -6Q+-. ,74-2 >78162+= 5@+ 8054=+ 7; 5@+ ?055+=1 57 E+>7??486>05+2 ,@+8 2+5+=?6868: ,@+5@+= ?055+=1 8++2 57 E+ >7??486>05+2 57 5@+ 04265 >7??655++ 7=5@+ >-6+85F1 +856=+ E70=2 7; 26=+>57=1C

(@76>+ H2I 61 68>7==+>5C P@+ 042657= ?715 -6Q+-. ,74-2 >78162+= 5@+ =+:4-057=. =+A46=+?+851 =+-05+2 57 04265>7??486>056781 ,65@ 5@71+ >@0=:+2 ,65@ :7G+=808>+ ,@+8 2+5+=?6868: ,@+5@+= ?055+=1 8++2 57 E+>7??486>05+2 57 5@+ 04265 >7??655++ 7= 5@+ >-6+85F1 +856=+ E70=2 7; 26=+>57=1C


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ $T 7; "#

$T@ ()&ABCU"

&>>7=268: 57 5@+ L0=E08+1Y^R-+. &>5 7; !""!N 5@+ )(&^_ @01 5@+ -+:0- 045@7=65. 57 @ 7; 5@+;7--7,68:N $93$2( B

0C )=71+>45+ 1415+2 >=6?680- G67-056781 E. =+:615+=+2 0>>748568: ;6=?1C

EC )=7>+11N =+G6+,N 082 0748568: ;6=?1 5@05 04265 6114+=1C

>C '815 082 =+G6+, 1+-+>5+2 04265 +8:0:+?+851 7; =+:615+=+2 0>>748568: ;6=?1C

2C U150E-61@ 0426568:N A40-65. >785=7-N 082 682++ 150820=21 ;7= 042651 7; 6114+=1C


(3677 -= M1 677,/.1+ -=L &C

F=N,O -= M1 677,/.1+ -=L !

)6/1 >1Q1>1.O1 + H0I 61 >7==+>5C P@+ ]CLC D++N 875 5@+ )(&^_N @01 5@+ -+:0- 045@7=65. 5745+ 1415+2 3%-'-&08 G67-056781 E. =+:615+=+2 0>>748568: ;6=?1C JO7,+G+=N 5@+ )(&^_ @015@+ =6:@5 57 6?7==+>5C P@+ )(&^_ @01 5@+ -+:0- 045@7=65. 57 +11N =+G6+,N 082 0748568: ;6=?1 5@05 04265 6114+=1C

(@76>+ H>I 61 68>7==+>5C P@+ )(&^_ @01 5@+ -+:0- 045@7=65. 57 6815 082 =+G6+, 1+-+>5+2 04265+8:0:+?+851 7; =+:615+=+2 0>>748568: ;6=?1C

(@76>+ H2I 61 68>7==+>5C P@+ )(&^_ @01 5@+ -+:0- 045@7=65. 57 +150E-61@ 0426568:N A40-65. >785=7-N 082682++ 150820=21 ;7= 042651 7; 6114+=1C


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ $P 7; "#

$P@ ()&ABCUC

S@6>@ 7; 5@+ ;7--7,68: E+15 2+1>=6E+1 5@+ +;;+>5 7; 0 >78568:+85 ;++ 0==08:+?+85 78 5@+ 042657=F1682++T

0C P@+ >78568:+85 ;++ 0==08:+?+85 27+1 &"( 6?781615+85 ,65@ 5@+ =+:615+=+2 0>>748568: ;6=?F1 A40-65. >785=7- 6+1C

EC P@+ >78568:+85 ;++ 0==08:+?+85 6?C P@+ >78568:+85 ;++ 0==08:+?+85 27+1 &"( 6?5 57 >78568:+8>6+1C

2C P@+ >78568:+85 ;++ 0==08:+?+85 6?1Q1>1.O1 78568:+85 ;++ 0==08:+?+85 =+-05+2 57 04265 ;++1 ?715 -6Q+-. ,74-2 E+ >748568: ;6=?F1 A40-65. >785=7- 6+1C

(@76>+ H>I 61 68>7==+>5C (78568:+85 ;++ 0==08:+?+851 6?78568:+85 ;++ 61 G6+,+2 01 0 26=+>5 ;6808>60- 685+=+15C

(@76>+ H2I 61 68>7==+>5C (78568:+85 ;++ 0==08:+?+851 0=+ 16;6>0--. 78568:+85 ;++1 0=+ 07??655++C


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ $" 7; "#

$"@ ()&ABCUU

&8 0>>7485085 61 +8:0:+2 57 7?+1 ;7= 0 8+, >-6+85 68 08 682415=. ,65@ ,@6>@ 5@+0>>7485085 @01 87 >7485085 7E5068 14;;6>6+85 Q87,-+2:+ 7; 5@+682415=. 57 7?+T

0C _. 7E506868: 5@+ ?715 =+>+85 -+55+= 7; >=+265 ;=7? 5@+ +8565.F1 60- 68156545678C

EC _. >7814-568: &'()& :462+1N 682415=. 056781N 7= 6826G6240-1 Q87,-+2:+0E-+ 0E745 5@+ 682415=.C>C _. =+1+0=>@68: 5@+ +8565.F1 '85+=8+5 165+ 082 1+0=>@68: ;7= >4==+85 >7485085F1 ,7=Q1.O1 + H0I 61 68>7==+>5C & -+55+= 7; >=+265 ;=7? 5@+ +8565.F1 60- 68156545678 -6+85F1 +6G+2 78 56?+ 082 ;7= 5@+ >7==+>5 0?7485C P@6127>4?+85 61 48-6Q+-. 57 >7485085 ,65@ 68;7=?05678 0E745 5@+ >-6+85F1 682415=.C

(@76>+ H>I 61 68>7==+>5C &8 0>>7485085 ?0. 7E5068 Q87,-+2:+ 0E745 5@+ >-6+85F1 E4168+11 E. =+1+0=>@68:5@+ +8565.F1 '85+=8+5 165+ 082 1+0=>@68: ;7= >4==+85 748568: =4-+1 16;6> 57 5@05 682415=.N+>787?6> 5=+821 68 5@+ 682415=.MC

(@76>+ H2I 61 68>7==+>5C &8 0>>7485085F1 =+G6+, 7; 5@+ +117= 0>>7485085F1 ,7=Q 57 5@05682415=.N +>787?6> 5=+821 68 5@+ 682415=.MC '8 02265678N 08 0>>7485085 61 48-6Q+-. 57 =+G6+, 5@+ +117=0>>7485085F1 ,7=Q


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ $C 7; "#

$#!" &'()& &*+,-,./ 01234 5131671+ 8(97:E,QQ,O*3- +? 56-,./

$C@ ()&ABCUB

S@6>@ 7; 5@+ ;7--7,68: 1505+?+851 >7==+>5-. 2+;68+1 5@+ 5+=? %$01"&0:8$ 011+%0&3$T

0C & 14E1508560- -+G+- 7; 0114=08>+ 57 0--7, 08 042657= 57 2+5+>5 0 ?05+=60- ?611505+?+85C

EC & 16:86;6>085 -+G+- 7; 0114=08>+ 57 0--7, 08 042657= 57 2+5+>5 0 ?05+=60- ?611505+?+85C>C &8 0E17-45+ -+G+- 7; 0114=08>+ 57 0--7, 08 042657= 57 2+5+>5 0 ?05+=60- ?611505+?+85C

2C & @6:@N E45 &"( 0E17-45+N -+G+- 7; 0114=08>+ 57 0--7, 08 042657= 57 2+5+>5 0 ?05+=60- ?611505+?+85C


(3677 -= M1 677,/.1+ -=L &!

F=N,O -= M1 677,/.1+ -=L !

)6/1 >1Q1>1.O1


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ $U 7; "#

$U@ ()&ABCUV

& 565678+= ?0.


28/63

Page 28 o

(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ $B 7; "#

$B@ ()&ABCB#

'; 5@+ +117= 042657= =+;41+1 57 :6G+ 5@+ >4==+85 042657= 7; 0 8786114+= 0>>+11 57 5@+ 27>4?+8505678N,@05 1@74-2 5@+ >4==+85 042657= 27T

0C /+G6+, 5@+ =61Q 011+11?+85 7; 5@+ 7+1 7; 5@+ ;6808>60- 1505+?+851C

EC S65@2=0, ;=7? 5@+ +8:0:+?+85C

>C D61>-06? 08 77411 5@+ ?055+= ,65@ 5@+ >-6+85F1 -+:0- >7481+-C


(3677 -= M1 677,/.1+ -=L &T

F=N,O -= M1 677,/.1+ -=L !

)6/1 >1Q1>1.O1 4==+85 042657= 7; 0 8786114+= 0>>+1157 5@+ 27>4?+8505678N 5@+ >4==+85 042657= 1@74-2 =+G6+, 5@+ =61Q 011+11?+85 7; 5@+ 7+1 7;5@+ ;6808>60- 1505+?+851C

(@76>+ HEI 61 68>7==+>5C P@+ >4==+85 042657= ?0. 156-- 4==+85 042657= 0>>+11 57 5@+ 4?+8505678C O7,+G+=N 6;'0&0.$'$&( =+;41+1 57 4==+85 042657= 57 261>411 5@+ >++ H>I 61 68>7==+>5C X06-4=+ 57 =+G6+, 5@+ +117=F1 04265 27>4?+8505678 27+1 875 8+>+110=6-.=+14-5 68 0 261>-06?+= 7; 760- 1505+?+851 5@05 ?0. =+14-5 68 08 7-06?+=78 5@+ ;6808>60- 1505+?+851C

(@76>+ H2I 61 68>7==+>5C P@+ +117= 042657= 61 875 =+A46=+2 E. -0, 57 4==+85 042657= ,65@0>>+11 57 5@+ +117=F1 27>4?+8505678N 082 5@+=+;7=+N 261>411678 ,65@ 5@+ >-6+85F1 -+:0- >7481+- 61875 =+A46=+2C


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ $V 7; "#

$V@ ()&ABCB!

&80-.56>0- +24=+1 41+2 68 41 78B

0C '2+856;.68: ?05+=60- ,+0Q8+11+1 68 685+=80- >785=7-C

EC U8@08>68: 5@+ 042657=F1 482+=1508268: 7; 5@+ >-6+85F1 E4168+11C

>C P+1568: 6826G6240- 0>>7485 E0-08>+1 5@05 2+>748568: +156?05+1C

2C UG0-40568: 5@+ 02+A40>. 7; 5@+ +G62+8>+ :05@+=+2 >78>+=868: 484140- E0-08>+1C


(3677 -= M1 677,/.1+ -=L &P

F=N,O -= M1 677,/.1+ -=L !

)6/1 >1Q1>1.O1


30/63

Page 30 o

(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ T# 7; "#

T#@ ()&ABCB$

'; 08 042657= 61 7E506868: 08 482+=1508268: 7; 08 6114+=F1 68;7=?05678 082 >7??486>05678 >7?785=7-N ,@6>@ 7; 5@+ ;7--7,68: ;0>57=1 1@74-2 5@+ 042657= 011+11T

0C P@+ 685+:=65. 082 +5@6>0- G0-4+1 7; 57< ?080:+?+85C

EC P@+ -011+1 7; 5=0810>56781 68 5@+ 6114+=F1 7085 57 5@+ 6114+=F1 ;6808>60-

1505+?+851C

2C P@+ 7G+=16:@5 =+160- =+785=7- E. 5@+ E70=2 7= 04265>7??655++C


(3677 -= M1 677,/.1+ -=L &T

F=N,O -= M1 677,/.1+ -=L U

)6/1 >1Q1>1.O1


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ T! 7; "#

T!@ ()&ABCBT

S@6>@ 7; 5@+ ;7--7,68: 61 &"( 0 =7-+ 7; 5@+ =61Q 011+11?+85 68 08 685+:=05+2 04265 7; 0 8786114+=T

0C (78>-4268: 78 5@+ +;;+>56G+8+11 7; 0 :6G+8 >785=7-C

EC L+-+>568: >785=7-1 57 5+15C

>C D+5+=?6868: 16:86;6>085 0>>74851 082 =+-+G085 011+=56781C

2C D+5+=?6868: +G62+8>+ 8+>+110=. 57 >78>-42+ 78 5@+ +;;+>56G+8+11 7; 0 :6G+8 >785=7-C


(3677 -= M1 677,/.1+ -=L &"

F=N,O -= M1 677,/.1+ -=L $

)6/1 >1Q1>1.O1


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!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ T$ 7; "#

T$@ ()&ABCBP

S@6>@ 7; 5@+ ;7--7,68: 1654056781 =+785=7-T

0C & V+,+-=. 157=+ +?Q-0>+ ;=7? 0 2610E68+5C

EC & E08Q 5+--+= +?E+WW-+1 1+G+=0- @482=+2 27--0=1 ;=7? 5@+ >01@ 2=0,+=C

>C & @0168: +?Q 1>@+?+C

2C & ?7G6+ 5@+05+= >01@6+= 1+--1 =+24>+2Y+ 56>Q+51 57 ;4--Y4157?+=1 082 Q+51 5@+26;;+=+8>+C


(3677 -= M1 677,/.1+ -=L &T

F=N,O -= M1 677,/.1+ -=L U

)6/1 >1Q1>1.O1 + H>I 61 >7==+>5C UG+8 0 ,+--Y2+16:8+2 685+=80- >785=7- 1.15+? @01 651 -6?65056781C ^8+ +R0?785=7- 68>-42+1 2+-6E+=05+ >6=>4?G+85678 7; >785=7-1 E. >7--41678 7; 5,7 7= ?7=+@+?+C^5@+= -6?65056781 7; 685+=80- >785=7-1 68>-42+ @4?08 +==7= 082 ?080:+?+85 7G+==62+ 7; >785=7-C

(@76>+ H0I 61 68>7==+>5C & ;06-4=+ 68 685+=80- >785=7- 7>>4=1 ,@+8 0 >785=7- 27+1 875 +R615N 61 875 2+16:8+2074-2 @0G+ + J+C:CNN =+A46=+ 5,7 +?7==+>5C & ;06-4=+ 68 685+=80- >785=7- 7>>4=1 ,@+8 0 >785=7- 27+1 875 +R615N 61 875 2+16:8+2074-2 @0G+ 01@ J+C:CNN =0827? >01@ >74851MC

(@76>+ H2I 61 68>7==+>5C &8 +R0?785=7- 61 0 ?7G6+ 5@+05+= >01@6+= 1+--68:=+24>+2Y+ 56>Q+51 57 ;4--Y4157?+=1 082 Q+568: 5@+ 26;;+=+8>+C & >785=7- >74-2 @0G+78>6-605678 E. 0875@+= +?


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ TT 7; "#

TT@ ()&ABCB"

&8 04265 >-6+85 @01 14E1508560- 011+51 @+-2 68 0 5=415 5@05 61 ?080:+2 E. 5@+ 5=415 2+@ 7; 5@+ ;7--7,68: 0>56781 E. 5@+ 042657= 61 5@+ ?715 +;;6>6+85 ,0. 57 7E5068 68;7=?05678 0E745 5@+ 5=4152+785=7-1T

0C )+=;7=? 0 =+G6+, 7= >7?56781 ,65@ 5@+ 5=415 2+C /+-. 78 5@+ 5=415 2+1.O1 7==+>5C &8 042657= ?0. 785=7-1 78 0 10?-6+85F1 5=0810>56781,65@ 5@+ 5=415 2+@ ,74-2 6+85 01 =+-.68: 78 5@+ 5=415 2+7==+>5C &1Q68: ?080:+?+85 7; 5@+ 5=415 2+7?785=7-1 082 57 @0=51 ;7= =+-05+2 +11+1 ,74-2 6+85 01 =+-.68: 78 5@+ 5=415 2+


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ TP 7; "#

TP@ ()&ABCBC

S@6>@ 7; 5@+ ;7--7,68: -+G+-1 ,74-2 ?715 -6Q+-. 022=+11 5@+ =61Q 7; ?05+=60- ?611505+?+85 E. 5@+ 042657=F1>78162+=05678 7; 08 +8565.F1 >785=7- +8G6=78?+85T

0C X6808>60- 1505+?+851C

EC D61>-714=+1C

>C (-011+1 7; 5=0810>56781C

2C L6;6> 0>>7485 E0-08>+1C


(3677 -= M1 677,/.1+ -=L &T

F=N,O -= M1 677,/.1+ -=L B

)6/1 >1Q1>1.O1


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ T" 7; "#

T"@ ()&ABCBU

'8 02265678 57 2+1>=605678C>C ^5@+= 04265 +24=+1 57 E+ 7?>++ H>I 61 >7==+>5C P@+ 04265 -42+ 27>4?+8505678 7; 16;6> 04265 +24=+1 J68>-4268:75@+= 04265 +24=+1M 57 E+ 7?>++ H0I 61 68>7==+>5C P@+ 042657=F1 011+11?+85 7; 682++ 61 =+A46=+2 57 E+ 27>4?+85+2N E45 61875 =+A46=+2 57 E+ 27>4?+85+2 68 5@+ 04265 5C P@+ 482+=1508268: 7; 5@+ 5+=?1 7; 5@+ +8:0:+?+85N 68>-4268: 1>7+ 0--7>05678N 1@74-2 E+ 27>4?+85+2 J5.0--. 68 5@+ ;7=? 7; 08 +8:0:+?+85 -+55+=MN E45 61 875=+A46=+2 57 E+ 27>4?+85+2 68 5@+ 04265 5C '114+1 ,65@ ?080:+?+85 685+:=65. 5@05 >74-2 0;;+>5 5@+ 2+>61678 57 >785684+ 5@+04265 +8:0:+?+85 1@74-2 E+ 27>4?+85+2C O7,+G+=N 5@+ 16;6> 6114+1 ,65@ ?080:+?+85 685+:=65.:+8+=0--. 0=+ 875 27>4?+85+2 68 5@+ 04265


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ TC 7; "#

TC@ ()&ABCBB

&8 04265 5+0? @01 >78>-42+2 5@05 68G+857=. 61 @6:@-. 141>+4==+85 .+0=C

EC /+G6+, 5@+ >-6+85F1 >785=7- +24=+1 7G+= 5@+ 10;+:40=268: 7; 68G+857=.N 68>7=0- +24=+1N 082 2+G+-7< 08 +R505678C

>C /+G6+, 5@+ >-6+85F1 >785=7- +24=+1 7G+= 5@+ 10;+:40=268: 7; 68G+857=.N E45 27 &"( ?726;.14E150856G+ +24=+1 7G+= 68G+857=.C

2C /+G6+, 5@+ >-6+85F1 >785=7- +24=+1 7G+= 5@+ 10;+:40=268: 7; 68G+857=.N 082 74851 5@=74:@745 5@+ >4==+85 .+0=C


(3677 -= M1 677,/.1+ -=L &T

F=N,O -= M1 677,/.1+ -=L T

)6/1 >1Q1>1.O1


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ TU 7; "#

TU@ ()&ABCBV

S@+8 56G+8+11 7; 5@+ +8565.F1 685+=80- >785=7- 68 08685+:=05+2 04265 7; 0 8786114+=N 0 565678+= ,74-2 E+ 8$01( -6Q+-. 57 >78162+= ,@6>@ 7; 5@+ ;7--7,68:;0>57=1T

0C )=+-6?680=. V42:?+851 0E745 5@+ +;;+>56G+8+11 7; 685+=80- >785=7-C

EC P@+ +R5+85 7; =+>+85 >@08:+1 68 5@+ +8565. 082 651 7C P@+ 5.785=7-C

2C P@+ +G0-405678 7; 5@+ 756G+8+11 7; 5@+ >785=7-1C


(3677 -= M1 677,/.1+ -=L &"

F=N,O -= M1 677,/.1+ -=L $

)6/1 >1Q1>1.O1


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ TB 7; "#

TB@ ()&ABCV#

'8 5@+ 04265 7; 0 8786114+=N ,@6>@ 7; 5@+ ;7--7,68: 1505+?+851 61 >7==+>5 =+:0=268: 5@+ 41+ 7; +R5+=80->78;6=?056781 57 7E5068 04265 +G62+8>+T

0C Z080:+?+85F1 =+;410- 57 0--7, 08 042657= 57 78;6=?05678 +24=+1 61 >78162+=+2

0 2+6+85 57 A40-6;. 5@+ 778;6=?056781 C *+:056G+ >78;6=?056781 1@74-2 E+ 41+2 78-. 6; 0 G+=. @6:@ +R>+57= ;7= 08 042657= 57 >78162+= ,@+8 2+16:868: >78;6=?05678 =+A4+151 61 5@+ 011+=5678 E+68:5+15+2C


(3677 -= M1 677,/.1+ -=L &P

F=N,O -= M1 677,/.1+ -=L $

)6/1 >1Q1>1.O1


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ TV 7; "#

TV@ ()&ABCV!

&;5+= 7?+ 04265 7; 08 +8565. 5@05 =+>+6G+2 ;+2+=0- ;4821N ,@05 >78>-41678 ,74-2 5@+042657= 2=0, 6; 5@+ +8565. 27+1 &"( @0G+ 02+A405+ 27>4?+8505678 57 145C '; 5@+ +8565. 27+1 875 @0G+ 02+A405+ 27>4?+8505678 57 14+ H2I 61 68>7==+>5C P@+ A4+15678 1505+1 5@05 5@+ +8565. 27+1 875 @0G+ 02+A405+ 27>4?+8505678 5714


40/63

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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ P# 7; "#

P#@ ()&ABCV$

&8 042657= 7; 0 8786114+= 61 ?715 -6Q+-. 57 >78>-42+ 5@05 0 ?611505+?+85 62+856;6+2 24=68: 08 04265 5@05 61E+-7, 5@+ A408565056G+ ?05+=60-65. -6?65 61 A40-65056G+-. ?05+=60- 6; 65B

0C (@08:+1 5@+ >7?5678 >.>-+ ,65@ >785=7-1 5@05 ,+=+ 2+5+=?68+2 57 E+ 756G+-.C

>C '1 5@+ ;6=15 56?+ 0 ?611505+?+85 @01 0=61+8 ;=7? 5@+ =+-+G085 5=0810>5678 >.>-+C

2C D+>=+01+1 ?080:+?+85F1 68>+856G+ >7?1.O1


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(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ P! 7; "#

P!@ ()&ABCVT

S@05 61 5@+ ?0R6?4? 84?E+= 7; 20.1 68 ,@6>@ 0 8786114+=F1 042657= 1@74-2 >7?1Q1>1.O1


42/63

Page 42 o

(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ P$ 7; "#

P$@ ()&ABCVP

'8 08 685+:=05+2 04265 7; 0 8786114+=N 6; 08 042657= >78>-42+1 5@05 0 ?05+=60- ,+0Q8+11 +R6151 01 7; 5@+205+ 16;6+2 68 ?080:+?+85F1 011+=5678N 5@+ 042657= 1@74-2 50Q+ ,@6>@ 7; 5@+ ;7--7,68: 0>56781T

0C ^E5068 ,=655+8 =+@ ?055+=1C

EC (7??486>05+N 68 ,=6568:N 57 5@+ +8565.cF1 745162+ -+:0- >7481+- 5@05 5@+ ?05+=60- ,+0Q8+11 +R6151C

>C '114+ 08 02G+=1+ 7-06? 08 7


43/63

Page 43 o

(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ PT 7; "#

PT@ ()&ABCV"

& 8786114+= =+A4+151 5@05 0 ()& >@08:+ 08 04265 +8:0:+?+85 57 0 =+G6+, +8:0:+?+85C '; 5@+ 0>>74850850:=++1 57 5@+ >@08:+N @7,N 6; 05 0--N 1@74-2 5@+ 0>>7485085F1 =+G6+, =+>7485085 1@74-2 6114+ 5@+ =+G6+, =+@08:+ 68 +8:0:+?+85C

EC P@+ 0>>7485085 1@74-2 68>-42+ 68 5@+ =+G6+, =+-06?+= 7; 08 04265 7C P@+ 0>>7485085 1@74-2 68>-42+ 68 5@+ =+G6+, =+6=>4?1508>+1 5@05 =+14-5+2 68 5@+ >@08:+ 68+8:0:+?+85C

2C P@+ 0>>7485085 1@74-2 68>-42+ 68 5@+ =+G6+, =++ 57 5@+ 7=6:680- +8:0:+?+85 E45 &"( 5@+ =+0178 ;7= 5@+ >@08:+C


(3677 -= M1 677,/.1+ -=L &$

F=N,O -= M1 677,/.1+ -=L $

)6/1 >1Q1>1.O1


44/63

Page 44 o

(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ PP 7; "#

PP@ ()&ABCVC

S@6>@ 7; 5@+ ;7--7,68: +24=+1 =+:0=268: 875+1 >7485085 ?715 -6Q+-. 7=21 6826>0568: 4?+8568: >785=7- +24=+1 ;7= 0->4-056781 7; 5@+ 875+1F 61Q1>1.O1 + H>I 61 >7==+>5C /+G6+, +24=+1 68>-42+ 68A46=6+1 ,65@68 5@+ 7=:086W05678C P@+=+;7=+N 5@+0>>7485085 61 ?715 -6Q+-. 57 ?0Q+ 68A46=6+1 7; ?080:+?+85 =+:0=268: 5@+ ?054=656+1N 685+=+15 =05+N 082>7--05+=0-C

(@76>+ H0I 61 68>7==+>5C L4E150856G+ 5+1568:N 14>@ 01 >78;6=?68: E0-08>+1N 61 + HEI 61 68>7==+>5C (785=7- 5+1568:N 14>@ 01 +R0?6868: =+>7=21 ;7= 5C &8 0>>7485085 61 875 =+A46=+2 57 27>4?+85 >785=7- +24=+1 68 0 =+G6+,C


45/63

Page 45 o

(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ P" 7; "#

P"@ ()&ABCVU

S@+8 ;6808>60- 1505+?+851 5@05 08 0>>7485085 @01 >7?>7=208>+ ,65@ /(0($'$&(1 "& /(0&,0%,14"% *33"+&(-&. 0&, 5$#-$6 /$%#-3$1 7?65 14E1508560--. 0-- 261>-714=+1 =+A46=+2 E. :+8+=0--. 0>>+>748568: 6>7485085F1 =+-42+B

0C Z080:+?+85F1 V4156;6>05678 ;7= 651 2+>61678 57 +-+>5 57 7?65 14E1508560--. 0-- 5@+ 261>-714=+1C

EC *7 ?726;6>05678 7; 5@+ 150820=2 >7?7?&0HID5L

(@76>+ H>I 61 >7==+>5C &8 0>>7485085 ?0. >7?60- 1505+?+851 5@05 7?65 14E1508560--. 0--261>-714=+1 =+A46=+2 E. K&&) 01 -78: 01 5@+ >7?05678 5@05 5@+ 7?611678 ?0. 68;-4+8>+5@+ 41+=F1 >78>-416781 0E745 5@+ ;6808>60- 1505+?+851C '8 02265678N 5@+ 0>>7485085 1@74-2 E+ 10561;6+2 5@055@+ 7?611678 61 875 685+82+2 57 ?61-+02 41+=1 7; 5@+ ;6808>60- 1505+?+851C

(@76>+ H0I 61 68>7==+>5C P@+ >7?-714=+1 =+A46=+2 E. K&&) 61 875 =+A46=+2 57 68>-42+ ?080:+?+85F1 V4156;6>05678 ;7= 651 2+>61678 57 7?6514E1508560--. 0-- 7; 5@+ 261>-714=+1C O7,+G+=N 0 1++ 5@+ 41+=F1 >78>-416781N 082 1@74-2 6826>05+ 5@05 ;6808>60-1505+?+851 0=+ 875 2+16:8+2 ;7= 5@71+ ,@7 0=+ 4868;7=?+2 0E745 5@+ 7?655+2 261>-714=+1C

(@76>+ HEI 61 68>7==+>5C S@+8 08 +8565. +-+>51 57 7?65 14E1508560--. 0-- 261>-714=+1 =+A46=+2 E. K&&)N 5@+150820=2 >7?5C &8 0>>7485085 ?0. 875 >7?60- 1505+?+851 5@05 7?65 14E1508560--. 0--261>-714=+1 =+A46=+2 E. K&&) 6; 5@+ 0>>7485085 E+-6+G+1 5@+ 7?611678 61 685+82+2 57 ?61-+02 5@+ 41+=1 7;5@+ ;6808>60- 1505+?+851C


46/63

Page 46 o

(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ PC 7; "#

PC@ ()&ABCVB

P@+ 150820=2 0>>7485085F1 =+60- 1505+?+851 7; 0 8786114+= 680>>7=208>+ ,65@ LL&/L 1@74-2 1505+ 5@05 5@+B

0C &>>7485085 61 &"( 0,0=+ 7; 08. ?05+=60- ?726;6>056781 5@05 1@74-2 E+ ?02+ 57 5@+ ;6808>60-1505+?+851 ;7= 5@+? 57 E+ 68 0>>7=208>+ ,65@ K&&)C

EC &>>7485085 27+1 &"( +R785=7- 1.15+?C

>C &>>7485085 @01 &" =+1+1 7>>4==68: 0;5+= 5@+ 205+ 7;5@+ =+60- 1505+?+851 60- 78;7=?65. ,65@ K&&)C


(3677 -= M1 677,/.1+ -=L &$F=N,O -= M1 677,/.1+ -=L $

)6/1 >1Q1>1.O1


47/63

Page 47 o

(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ PU 7; "#

PU@ ()&ABCVV

&>>7=268: 57 5@+ &'()& (72+ 7; )=7;+116780- (7824>5N ,@6>@ 7; 5@+ ;7--7,68: 0>56G656+1 =+14-51 68 08 0>5261>=+2650E-+ 57 5@+ 651 =+>+85 ]86;7=? ()& UR0?6805678 A4+156781 ,65@745 ,=655+8 045@7=6W05678 ;=7? 5@+ &'()&C

EC & ()& 16:81 0 27>4?+85 >78506868: 6??05+=60- ;0-1+ 082 ?61-+0268: 68;7=?05678N 7= 51 0875@+= ()& 57 27 17C

>C & ()& ,@7 61 +8:0:+2 57 51 57 ;7--7, >+=5068 :7G+=8?+850426568: =+A46=+?+851 082 261>-71+1 68 5@+ 04265 =+5 5@05 14>@ =+A46=+?+851 ,+=+ &"(;7--7,+2 082 5@+ =+01781 ;7= 65C

2C & ()& ;06-1 57 :6G+ 0 >-6+85 >7


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Page 48 o

(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ PB 7; "#

PB@ ()&ABU##

&8 6114+=F1 042657= 61 @ 7; 5@+ ;7--7,68: 6826G6240-1T

0C P@+ >@06= 7; 5@+ E70=2 7; 26=+>57=1C

EC P@+ >@06= 7; 5@+ 04265 >7??655++C

>C P@+ (U^C

2C P@+ (X^ 7; 08 0;;6-605+ 7; 5@+ 6114+= 04265+2 E. 0875@+= ;6=?C


(3677 -= M1 677,/.1+ -=L &C

F=N,O -= M1 677,/.1+ -=L !

)6/1 >1Q1>1.O1


49/63

Page 49 o

(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ PV 7; "#

PV@ ()&ABU#!

U0>@ 7; 5@+ ;7--7,68: 61 08 +5@6>0- 67824>5 7; 042651482+= :7G+=8?+85 0426568: 150820=21N $93$2( B

0C Z05+=60-65.C

EC '85+:=65.C

>C P@+ 685+=+15C

2C )=71Q1>1.O1


50/63

Page 50 o

(null) 5/28/16, 6:03

!"#$ &'()& *+,-. /+-+01+2 34+1567819&426568:

)0:+ "# 7; "#

"#@ ()&ABU#$

&>>7=268: 57 5@+ 'X&( (72+ 7; U5@6>1 ;7= )=7;+116780- &>>74850851N 04265 5+0?1 0=+ =+A46=+2 57 E+682+-6+85 24=68: 5@+ +8:0:+?+85 @ 75@+= 0- .+0= ;7--7,68: 5@+ 7G+=+2 E. 5@+ ;6808>60- 1505+?+851C

EC P@+ 7G+=+2 E. 5@+ ;6808>60- 1505+?+851C

>C P@+ >0-+820= .+0=1 5@05 68>-42+ 08. 60- 1505+?+851C

2C P@+ 5,7 .+0=1 60- 1505+?+851C


(3677 -= M1 677,/.1+ -=L &C

F=N,O -= M1 677,/.1+ -=L !

)6/1 >1Q1>1.O1 1 ;7= )=7;+116780- &>>7485085 J082 &'()&[)(&^_MN 04265 5+0?1 0=+ =+A46=+2 57 E+ 682+-6+85 24=68: 5@+ +8:0:+?+8560- 1505+?+851C

(@76>+ H0I 61 68>7==+>5C 'X&( 27+1 875 68>-42+ 0 =+A46=+?+85 5@05 5@+ 04265 5+0?1 1@74-2 E+ 682+0- .+0= 4"88"6-&. 5@+ 7G+=+2 E. 5@+ ;6808>60- 1505+?+851C P@+ =+A46=+?+85 615@05 5@+ 04265 5+0? 61 682+-42+ 0- .+0=M 082 5@+ 7G+=+2 E. 5@+ ;6808>60- 1505+?+851C

(@76>+ H>I 61 68>7==+>5C P@+ =+A46=+?+85 ;7= 682++ 68>-42+1 5@+ 7G+=+2 E. 5@+ ;6808>60-1505+?+851N 875 5@+ 308$&,0% .+0= >7G+=+2 E. 5@+ ;6808>60- 1505+?+851C L7?+ +85656+1F ;6808>60- 1505+?+851@0G+ 0 ;61>0- .+0=Y+82 J6C+CN e48+ c"M =05@+= 5@08 0 >0-+820= .+0=Y+82 J6C+CN D+>+?E+= c#MC

(@76>+ H2I 61 68>7==+>5C 'X&( 27+1 875 68>-42+ 0 =+A46=+?+85 5@05 5@+ 04265 5+0?1 1@74-2 E+ 682+


51/63

Page 51 o

(null) 5/28/16, 6:03

!"#$%$&'

)*+, !$-.! &/0123/1/45/6 7895


52/63

Page 52 o

(null) 5/28/16, 6:03

749:18;< 4;6 -=99>;8?4@8=;5

!,A 789 )A %45B C

%8@1/D $;@/E;41 -=;@E=1 3/:=E@ F!$-.! !64:@/6G


53/63

Page 53 o

(null) 5/28/16, 6:03

7/1/?@8=; H85@ I -=1>9; J

K>/5@8=; + K>/5@8=; )

!""#$%&'%&() +,-#.& #% /%&,.%'0 1#%&.#0) '%'023,4

!$45.() +,-#.& #% !6.,,478-#% 9.#",4$.,) '$45&,4

!$45.() +,-#.& #% /%&,.%'0 1#%&.#0) ,:';5%,4

/%4,-,%4,%& !""#$%&'%&() +,-#.& .,05" !""#$%&5%6 ?5.; +,-#.&

7/1/?@8=; H85@ I -=1>9; J

K>/5@8=; L K>/5@8=; M

!;,.5"'% /%)&5&$&, #@ 1,.&5@5,4 9$>05"

!""#$%&'%&) ')),));,%&

!$45&5%6 A&'%4'.4) B#'.4 '&&,)&'&5#%

1#;;5&&,, #@ A-#%)#.5%6 C.6'%53'&5#%) #@

&D, E.,'4='2 1#;;5))5#% '$45&

/%&,.%'&5#%'0 !$45&5%6 '%4 !))$.'%", B#'.4 ,05" 1#;-'%2 !""#$%&5%6 C


54/63

Page 54 o

(null) 5/28/16, 6:03

7/1/?@8=; H85@ I -=1>9; J

K>/5@8=; , K>/5@8=; C

!;,.5"'% /%)&5&$&, #@ 1,.&5@5,4 9$>05"

!""#$%&'%&) G,65&5;'&,

!$45&5%6 A&'%4'.4) B#'.4 G#65"'0

1#;;5&&,, #@ A-#%)#.5%6 C.6'%53'&5#%) #@

&D, E.,'4='2 1#;;5))5#% +,')#%'>0,

/%&,.%'&5#%'0 !$45&5%6 '%4 !))$.'%", B#'.4 +,05'>0,

9$>05" 1#;-'%2 !""#$%&5%6 C05" !""#$%&'%&)

I,)56% 05;5&'&5#%) !$45&5%6 A&'%4'.4) B#'.4

I5)&5%"& 05;5&'&5#%)

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E.,'4='2 1#;;5))5#%

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C-,.'&5#%'0 "#%)54,.'&5#%) 9$>05" 1#;-'%2 !""#$%&5%6 C


55/63

Page 55 o

(null) 5/28/16, 6:03

%8@1/D $;@/E;41 -=;@E=1 3/:=E@ F!$-.! !64:@/6G 7=1>@8=;

!"#$ &'($)#*+ #$ )($)#+, )"( $)'-(+).$ /+*01(-,( *2 )"( +*+#$$'(3 3(4*3) (543($$#+, 6+ *4#+#*+ -#3(7)18 *+

)"( 7*946+8.$ #+)(3+61 7*+)3*1$ *:(3 2#+6+7#61 3(4*3)#+,;


56/63

Page 56 o

(null) 5/28/16, 6:03

#E4P@ 3/:=E@


57/63

Page 57 o

(null) 5/28/16, 6:03

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!., '%2 5%,,% "#%)5)&,%&02 '%4

'--.#-.5'&,02 '--05,4K

90,'), -.#),.


58/63

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K>/5@8=; ,UC

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90,'), -.#


59/63

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D6$"


60/63

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! !"#$ 6+$0(3 7"*#7( 3(16)($ )* 2#5(- 6$$()$; !"( 677*'+)6+) #$ :(3#28#+, )"( 677*'+)#+,

4*1#7($ '$(- 6+- )"( 9()"*- '$(- #+ 64418#+, )"(9;

"#$%&'() *6 ,


61/63

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• N1(6$( 43(463( 6+- $#,+ 7*+2#396)#*+$ 6$ *2 8(63>(+- 2*3 96#1#+,;

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3(:#(0;

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2015 AICPA Released Questions AUD

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