Whateva, Are you plain dumb or simply ignorant? Either ways you are sweet. :p AICPA moved from pencil test to computerized version right after first quarter of 2004. YES, I am that old. Sweetheart (in a painful voice) when you add one & one, as amazing as it may sound, does not make it eleven. ;) So dear, not an entire world world moved as meteorically as you had imagined. But that makes the world stupid, NOT YOU.:p #Hugs# IndisGuise:)