The mark consists of a shaded circle featuring the stylized stacked wording "FRF FOR SMES" positioned above a horizontal line and the stylized wording "AICPA.ORG/FRF-SMES" below the horizontal line. The stylized wording "FINANCIAL REPORTING FRAMEWORK FOR SMALL- AND MEDIUM-SIZED ENTITIES" encircles the bottom-right outer edge of the circle. The colors grey and white represent background, outlining, shading, and transparent areas and are not claimed as features of the mark.

Entertainment services, namely, providing webcasts in the fields of accountancy, accounting, business and finance; Education services, namely, providing webcasts in the fields of accountancy, accounting, business and finance; Entertainment services, namely, providing podcasts in the fields of accountancy, accounting, business and finance; Education services, namely, providing podcasts in the fields of accountancy, accounting, business and finance; Non-downloadable electronic publications in the nature of e-books, newsletters, blogs, journals, reports and guides in the fields of accountancy, accounting, business and finance; Entertainment services, namely, providing video podcasts in the fields of accountancy, accounting, business and finance; Education services, namely, providing video podcasts in the fields of accountancy, accounting, business and finance; Providing online non-downloadable electronic publications in the nature of e-books, newsletters, blogs, journals, reports and guides in the fields of accountancy, accounting, business and finance; Education services, namely, providing webcasts, seminars, self-study courses, group learning forums, workshops, arranging and conducting educational networking seminars, educational conferences and meetings, presentations, and speeches in the fields of accountancy, accounting, business and finance

Downloadable webcasts in the fields of accountancy, accounting, business and finance; Downloadable podcasts in the fields of accountancy, accounting, business and finance; Downloadable electronic publications in the nature of e-books, newsletters, blogs, journals, reports and guides in the fields of accountancy, accounting, business and finance

"SMES"

[ Educational and training services, namely, conducting educational classes, seminars, webcasts and podcasts in the fields of service organizations' internal controls over financial reporting and how to use a uniform standard to issue reports ]

[ Publications, namely, books, brochures and manuals related to the reports on service organizations' internal controls over financial reporting; serial books and brochures featuring changes in the standards and use applicable to auditing and reporting ] * Downloadable electronic publications, namely, brochures featuring changes in the standards and use applicable to auditing and reporting *

The mark consists of a circular shape with a lower right portion being a square corner, with the wording "FRF for SMEs" above a horizontal line. The wording "AICPA" is below the line. The wording "Financial Reporting Framework for Small- and Medium-Sized Entities" and "aicpa.org/FRF-SMEs" encircles the outer edge of the design mark.

The mark consists of a circular shape with a lower right portion being a square corner, with the wording "FRF for SMEs" above a horizontal line. The wording "AICPA" is below the line. The wording "Financial Reporting Framework for Small- and Medium-Sized Entities" and "#MainStreetFinancials" encircles the outer edge of the design mark.

GLOBAL CERTIFIED PUBLIC ACCOUNTANTS REPORT

educational services, namely, developing curriculum for teachers for teaching young people how to manage personal finances; entertainment and educational services, namely, providing online computer games and online computer activities in the field of guidance for teaching young people how to manage personal finances

The mark consists of a piggy bank with a dollar sign on the piggy bank enclosed in a circle resembling a coin, and the design of a coin dropping into the piggy bank, and below the piggy bank and coin are the words "FEED THE PIG FOR TWEENS" on two ribbon designs.