Note: Reporting of CPE credit to a CPA's state board is the responsibility of the CPA. Subscribers to CPE Network^® Governmental Accounting Report may not receive duplicate credit for this material, which previously aired in the Winter 2005 edition of this program.

The user should begin by watching the streamed video segment, or listening to the streamed audio segment, for the chapter before reading the text. The user may wish to make notes of the most important concepts and any terms that are new. Next, the user should review the learning objectives at the beginning of the chapter and read the chapter. The user should work through each of the examples, if any. After the user has studied each chapter, s/he should click on the link at the left to complete the interactive study questions. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. After the user has finished watching the streamed video, or listening to the streamed audio, and has read the text and worked through the study questions, s/he may wish to review her/his notes and any sections of the text or video/audio that were difficult. The user should review the learning objectives once more to consider achievement of the objectives. When the user is ready, s/he should click on the link to the left to complete the quizzer. The user's CPE certificate will be provided immediately upon successful completion of the quizzer.

Chapter 1 contains a discussion with Dennis Dycus, providing examples of identity theft and explaining ways to help reduce an individual's risk.

Chapter 2 contains a discussion with Dennis Dycus, reviewing the disposal of computer hard drives and how users can protect the information on their computers.

Chapter 3 contains Prepared Statement of the Federal Trade Commission on "Identity Theft" Before the Subcommittee on Technology, Terrorism and Government Information of the Committee on the Judiciary United States Senate, as supplemental material.

Chapter 4 contains review problems that help illustrate the topic.

Throughout this program, the user will find explanations and discussions regarding some of the issues that often face practitioners. In order to enhance the user's comprehension of the material and highlight important practical considerations, this program includes the following designation:

A Biskpoint presents analysis or commentary that attempts to explain or clarify authoritative guidance.

• Identify the key to an individual's identity

• Describe situations in which personal information can be obtained

• Understand the threat of identity theft and how to minimize its risk

• Identify procedures for removing data from a computer

• Discuss how files are stored on a hard drive

John L. Norman, Jr., JD, is an attorney in private practice in Washington, D.C., where he specializes in closely held business organizations, as well as estate and financial planning. He is the former National Director of Taxation for the accounting firm Pannell Kerr Forster. Previously, he was the Director of Tax Policy for Potomac Electric Power Company. He also taught at the College of William and Mary and George Washington University.