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FREQUENTLY ASKED QUESTIONS

1. What's this program all about? Access to a library of free online CPE courses is provided absolutely free to all CPAs that (1) apply for the CPAdirectory.com credit card from Bank of America and are approved and then (2) use the new card for at least one purchase, balance transfer or cash advance transaction that posts to the account within 30 days of the account open date and (3) at least once annually thereafter. 2. Are there any costs associated with participating in this program? The CPE program is free. There are costs associated with the use of the credit card.† CPAs can cancel the card at any time; however when they do their access to CPE benefits will also be cancelled. 3. Who can apply to participate in the CPE program? All CPAs, including those practicing in public accounting, employed in industry, education and those retired. Currently non-CPAs are not eligible. 4. Are all Bank of America® cards eligible? I already have a Bank of America credit card. No, only the CPAdirectory.com credit card from Bank of America provides one access to these CPE courses for free. The benefit is being provided through CPAdirectory.com, Inc., not Bank of America, so if you contact the bank they will not have knowledge of this program. Bank of America provides affinity cards to many accounting organizations and CPA societies for their members. Only the CPAdirectory.com card currently offers the benefit of access to free CPE. 5. How do I apply for the credit card so I can earn free CPE? CPAs can apply online via a special secure link which can be found on the home page of this site. 6. Can I apply over the phone? Absolutely. To apply for a credit card by phone, please call 1-800-932-2775 and a personal service representative will help you. You must mention priority code UAA925. 7. How do I obtain access to these courses after I receive my card? After you have received your credit card, activated the card by calling the special toll-free phone number indicated on the card and made your first transaction within 30 days of the account opening, you must send an email to customerservice@freecpe.com to request your unique access code be turned on before you can access the free CPE course library. 8. Are courses NASBA- and QAS-approved? Are the credits accepted in my state? CPE requirements and approval varies from state to state. In some states online self-study courses are treated differently than live seminars. Since so many courses are being offered by different CPE providers, the following links will help you determine which courses are accepted for credit in your state by those providers. CPE Link: http://www.cpelink.com/credit.php WiseGuides: http://www.wiseguides.com/ea/state_cpe.pdf KBKG, Inc. Educational Services: http://www.costsegregation.biz/edu/default.html?page=policies Consultants' Training Institute: http://cw.nacva.com/OLLS_Website/bvf_a.html

† For information about the rates, fees, other costs and benefits associated with the use of this credit card, click on the "Apply Here" link on the home page and refer to the disclosures accompanying the online credit card application. This credit card program is issued and administered by FIA Card Services, N.A.

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