Exhibit 3
Example of how XML, the basic extensible markup language, tags information for a book publisher. Data on the left are the tags for such information as the order number, the name of the person buying the book, the price and the author. Data on the right are the same data but represented in database fields.


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.