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The AICPA has developed comprehensive guidelines to assist colleges and universities in designing, implementing and administering meaningful internship programs and other forms of experiential learning ( www.aicpa.org/members/div/career/edu/internships.htm ). The guidance classifies various programs, provides examples of program administration and evaluation forms and refers to the AICPA core competency framework ( www.aicpa.org/edu/corecomp.htm ).

FASB begins presenting its meetings via audio webcast for free ( www.fasb.org ). Users must have Windows Media Player to connect to the webcasts. FASB continues to offer telephone recordings of its meetings at 800-846-4717.