Which statement is correct with respect to continuing professional education (CPE) requirements of members of the AICPA?

	A	There is no requirement for members to participate in CPE.
	B	Members, regardless of whether they are in public practice, are required to meet such requirements.
	C	Only members employed by the AICPA are required to take such courses.
	D	Only members in public practice are required to take such courses.

1. Which of the following is most likely to be included in a public company financial statement audit report?

   	A	Adverse opinion.
   	B	The audit was performed in accordance with generally accepted auditing standards.
   	C	The name of the engagement partner.
   	D	The year the auditor began serving the company.