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Exhibit 2: Review of Online CPE Providers
Program AICPA Online CPE ASCE CCH Learning Center CE OneSource CPEasy eMind Journal CPE Online JN Productions MicroMash National Tax Institute PASSOnline PPC University SmartPros Ltd. WiseGuides
Vendor AICPA ASCE CCH Inc. College for Financial Planning Bisk Education, Inc. eMind Association of Government Accountants JN Productions MicroMash National Tax Institute, Inc. Positive Systems, Inc. Practitioners Publishing Co SmartPros Ltd. WiseGuides, Inc.
  Harborside Financial Center
201 Plaza Three
Jersey City, NJ
07311-3881 		1755 W. Brandon Blvd.
Building D
Brandon, FL 33511 		4025 W. Peterson Ave.
Chicago, IL
60626 		6161 S. Syracuse Way
Greenewood Village, CO
80111 		9417 Princess Palm Ave.
Tampa, FL
33619 		3 West 18th St.
New York, NY
10011 		2208 Mount Vernon Ave.
Alexandria, VA
22301 		P.O. Box 293024
Lewisville, TX
75029 		6402 S. Troy Circle
Englewood, CO
80111-6424 		87 Terrace Hall Ave.
Burlington, MA
01803 		5014B Little Valley Rd.
Leander, TX
78641 		801 Cherry Street
Suite 1300
Fort Worth, TX
76102 		12 Skyline Drive
Hawthorne, NY
10532 		4833 Darrow Rd.
Suite 105
Stow, OH
44224
Phone 888-777-7077 800-596-3441 773-866-3648 800-237-9990 800-874-7877 866-553-6463 703-684-6931 800-479-5636 800-272-7277 781-272-7773 512-260-9433 817-332-3709 914-345-2620 800-713-2098
Fax 800-362-5066 800-713-3555 773-866-3084 N/A 800-345-8273 212-929-8991 703-548-9367 443-222-0698 303-799-1425 781-272-9258 512-260-9437 817-252-4008 914-345-2660 330-342-7343
E-mail service@cpa2biz.com dawn@asce.com heftyg@cch.com webmaster@fp.edu info@cpeasy.com sales@emind.com llatham@agacgfm.org info@jn-productions.com info@micromash.net fust@aol.com lynda@passonline.com winford.paschall@ppcnet.com info@smartpros.com andyr@wiseguides.com
Web site www.cpa2biz.com www.asce.com tax.cchgroup.com/ www.fp.edu/ www.cpeasy.com www.emind.com www.agacgfm.org www.jn-productions.com www.micromash.net www.nationaltaxinstitute.com www.passonline.com www.ppcuniversity.com www.smartpros.com www.wiseguides.com
Total number of courses 761 95 76 80 126 955 N/A 136 142 90 175 189 300 110
Accounting and auditing 268 22 9 1 32 45 N/A 4 35 10 12 74 100 20
Taxation 220 50 65 15 35 110 N/A 28 50 30 38 91 100 70
Computing 49 14 0 14 24 800 N/A 82 32 0 18 0 0 3
Other 224 9 2 50 35 N/A N/A 22 25 50 107 24 100 17
Average cost per hour $0.53–$4.91* $3.95 $15 $25 $8.25–$15* $20 N/A $4.50 $15 $5–$10* $12.47 $16.95 $2–$10* $4.99–$12.50*
Complimentary course(s) Y Y Y Y Y Y N Y Y Y Y Y Y Y
Online registration Y Y Y Y Y Y Y Y Y Y Y Y Y Y
Online payment Y Y Y Y Y Y Y Y Y Y Y Y Y Y
Online course materials Y Y Y Y Y Y Y N Y Y Y Y Y Y
Online testing Y Y Y Y Y Y Y Y Y Y Y Y Y Y
Online grading Y Y Y Y Y Y Y Y Y Y Y Y Y Y
Online record of CPE Y Y Y Y Y Y Y N Y Y N Y Y Y
Online certificates issued Y N Y Y Y Y Y Y Y Y Y Y Y Y
NA: Information not provided by vendor.
Note: Information supplied by vendors (as of May 2003) and subject to change. Contact vendors for latest information.
*Vendor supplied a range of costs instead of an average cost.