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    <updated>2008-10-15T03:19:21Z</updated>
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    <updated>2008-10-15T03:19:31Z</updated>
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    <updated>2008-10-15T03:19:30Z</updated>
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    <updated>2008-10-15T03:19:38Z</updated>
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    <updated>2008-10-15T03:19:37Z</updated>
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    <updated>2008-10-15T03:19:46Z</updated>
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    <updated>2008-10-15T03:19:48Z</updated>
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    <updated>2008-10-15T03:19:42Z</updated>
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    <updated>2008-10-15T03:19:49Z</updated>
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    <updated>2008-10-15T03:19:48Z</updated>
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    <updated>2008-10-15T03:19:58Z</updated>
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    <updated>2008-10-15T03:19:57Z</updated>
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    <updated>2008-10-15T03:19:54Z</updated>
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    <updated>2008-10-15T03:20:12Z</updated>
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    <updated>2008-10-15T03:20:10Z</updated>
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  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394799438_9UWV4"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394799438_9UWV4" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/22/394799438_9UWV4-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:33:19Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/22/394799438_9UWV4-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 10:29:21</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394799824_f9gso"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394799824_f9gso" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/23/394799824_f9gso-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:22:17Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/23/394799824_f9gso-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 10:29:58</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800080_cgRzG"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800080_cgRzG" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/24/394800080_cgRzG-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:44:16Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/24/394800080_cgRzG-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 12:38:32</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800132_Jirg5"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800132_Jirg5" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/25/394800132_Jirg5-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:22:13Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/25/394800132_Jirg5-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 12:38:45</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800177_4cGLp"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800177_4cGLp" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/26/394800177_4cGLp-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:22:22Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/26/394800177_4cGLp-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 12:38:52</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800214_ZSaby"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800214_ZSaby" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/27/394800214_ZSaby-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:22:28Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/27/394800214_ZSaby-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 12:48:22</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800414_TR3eA"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800414_TR3eA" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/29/394800414_TR3eA-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:22:55Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/29/394800414_TR3eA-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 12:49:43</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800446_YXKPk"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800446_YXKPk" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/30/394800446_YXKPk-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:22:45Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/30/394800446_YXKPk-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 12:49:51</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800472_nTG6R"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800472_nTG6R" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/31/394800472_nTG6R-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:22:53Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/31/394800472_nTG6R-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 12:51:51</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800502_xoLsH"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800502_xoLsH" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/32/394800502_xoLsH-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:23:01Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/32/394800502_xoLsH-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 12:52:01</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800523_XQddN"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800523_XQddN" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/33/394800523_XQddN-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:22:54Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/33/394800523_XQddN-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 12:54:02</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800899_6vA5L"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394800899_6vA5L" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/34/394800899_6vA5L-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:24:14Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/34/394800899_6vA5L-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 14:49:06</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801212_6GJ65"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801212_6GJ65" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/35/394801212_6GJ65-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:25:24Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/35/394801212_6GJ65-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 14:49:24</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801259_3i3Ln"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801259_3i3Ln" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/36/394801259_3i3Ln-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:24:36Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/36/394801259_3i3Ln-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 15:12:20</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801272_LPoiH"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801272_LPoiH" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/37/394801272_LPoiH-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:24:41Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/37/394801272_LPoiH-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 15:12:24</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801295_EEVnE"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801295_EEVnE" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/38/394801295_EEVnE-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:24:39Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/38/394801295_EEVnE-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 15:12:27</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801458_PejLd"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801458_PejLd" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/39/394801458_PejLd-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:25:25Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/39/394801458_PejLd-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 15:14:16</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801498_9i3QJ"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801498_9i3QJ" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/40/394801498_9i3QJ-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:25:12Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/40/394801498_9i3QJ-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 15:15:10</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801526_XRaL4"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801526_XRaL4" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/41/394801526_XRaL4-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:25:25Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/41/394801526_XRaL4-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 15:16:02</exif:DateTimeOriginal>
  </entry>
  <entry>
    <title>ASCPA's photo</title>
    <link rel="alternate" type="text/html" href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801541_J5CBP"/>
    <content type="html">&lt;p&gt;&lt;a href="http://ascpa.smugmug.com"&gt;ASCPA&lt;/a&gt; &lt;/p&gt;&lt;p&gt;&lt;a href="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/6249866_XF7Wp#394801541_J5CBP" title="ASCPA's photo"&gt;&lt;img src="http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/42/394801541_J5CBP-Th.jpg" width="150" height="150" alt="ASCPA's photo" title="ASCPA's photo" style="border: 1px solid #000000;" /&gt;&lt;/a&gt;&lt;/p&gt;</content>
    <updated>2008-10-15T03:25:22Z</updated>
    <author>
      <name>ASCPA</name>
      <uri>http://ascpa.smugmug.com</uri>
    </author>
    <id>http://ascpa.smugmug.com/CPE/Financial-Accounting-Auditing/42/394801541_J5CBP-Th.jpg</id>
    <exif:DateTimeOriginal>2008-09-26 15:16:07</exif:DateTimeOriginal>
  </entry>
</feed>
