NEW E-LEARNING PLAYER Beginning with our October FMN courses, you'll notice that the online components of the FMN self-study program are delivered via SmartPros' enhanced e-Learning Player (eLP), rather than the former Windows Media-based format. What does this mean to you and your students? In brief, a better self-study learning experience! A more intuitive learning environment A higher level of user compatibility as the eLP is based on today's most widely accepted media delivery platforms Corporate firewall friendly The eLP requires Adobe Flash Player 7 or higher (formerly Macromedia Flash Player) – a free download if you don't already have it. As a reminder, here are the steps to earn self-study credit for FMN Video courses: 1. Watch video (offline) 2. Log in to FMN Self-Study Professional Education Center and proceed through each of the following items in order, then take the final exam: Mid-Review Questions Final Review Questions Required Reading Required Reading Questions Other Resources Discussion Issues IT'S HERE! FMN ON DVD FMN is available in DVD format as well as on VHS cassette. If you would like to switch to DVD, email us with your firm code and address at update@smartpros.com with "SWITCH TO DVD" in the subject line. SUBSCRIBER GUIDES & GROUP ATTENDANCE FORMS ARE ONLINE If you've signed up to receive your subscriber guides and group attendance forms online*, access these now by logging in to the Video Materials Log In to the right: 1. Enter your firm code (on FMN Video mailing label) in the Video Materials Log In to the right, then click "Log In." 2. To select previous month's materials, click on "Archive." *SAVE MONEY! ACCESS YOUR SUBSCRIBER GUIDE & GROUP ATTENDANCE FORMS ONLINE Ask us how you can save money on your subscription rate by accessing your subscriber guide and forms online. Email us at fmnvideo@smartpros.com or call your Account Executive. Important Changes for FMN Video Self-Study and Group Study Students You can now earn two Self-Study CPE credits for FMN segments taken online in the new FMN Self-Study Professional Education Center, rather than one as in the past with the paper version, in accordance with new NASBA standards. The projected time to complete a Self-Study segment remains at 100 minutes. FMN segments taken as Group Study will continue to qualify for one CPE credit, and are projected to take 50 minutes to complete. See Steps on Using the Self-Study Professional Education Center for complete details. In addition, all FMN Video group study students can now check CPE credits at the Self-Study Professional Education Center. See right.

Credit Check Log In Corporate Group Subscribers NEW: Your Student ID is now fmn + your ID number (ie. fmn12345) 1. Enter either: Student ID:  Password:  Or: Firm Code:  Password:  2. Enter range:  Start Date:  End Date:  Video Materials Log In Enter your firm code to access video materials By logging in you agree to the terms and conditions as set forth in the SmartPros License Agreement. View the license agreement.

Subscriber Resources Online Quizzes FMN Video Self-Study Students: Now earn 2 CPE credits per course! Go to the new Self-Study Professional Education Center. Get details on how to use the Self-Study Professional Education Center. Get a Student ID If you have already participated in a group session or taken a self-study quiz, your company administrator will provide your student ID, or you can email us with your company name and firm code for your student ID. If you are a new participant, email Karen Stolzar to request a student ID. Please provide your full name, company name, address and phone number when requesting a student ID. Check Credits To check your credits, see the Credit Check Log In box to the right. If you have questions about your CPE credit, contact Karen Stolzar. Video Materials Access written materials (Attendance Forms, Subscriber Guides etc.) by logging in at the Video Materials Log In box on the right. FMN Summary Page and Email Newsletters Receive the FMN Summary Page via email each month. For a free subscription, email us at fmnhotsheet@smartpros.com with "subscribe" in the subject line. Subscribe to Accounting News & Insight, providing the latest accounting and finance news, articles, research and career resources via email each week. For a free subscription and more information, visit the SmartPros accounting portal.  Account Maintenance Maintain and update your account: Modify your password Submit account changes: update@smartpros.com  Contact Us For questions regarding your CPE credit, contact Karen Stolzar. Suggest FMN improvements, speakers, format, and new topics to be covered in future issues by emailing Jeff Jacobs. Other inquiries please email fmnvideo@smartpros.com or call 914-345-2620 ext. 1177.