Are You Smarter than a 5th Grader?
Core Values
Winter is Coming
Spring 2025 CPE recap
100

This is a chart you can use to compare and contrast things.

What is a Venn Diagram 

100

What core value is this? "Work as a cohesive team to support one another"

What is Team-centered

100
The shortest day of the year is also know as what?

What is Winter Solstice

100

This workpaper tells us what non-members of management will take responsibility for the audit.

What is the board list

200

How many feet are in a mile?

What is 5,280 feet

200

What core value is this? "Strive to provide balance between personal life and professional work"?

What is Life-work balance 

200

Protecting pipes and adding weather stripping to doors and windows are both great ways to do this task.

What is winterizing your home

200

Up to two letters should be drafted alongside the audited financial statements. Name one of them.

What is the ACL/AU-C 260 letter or SDL/AUC-265 letter

300

When the Earth places the moon in shadow, what is the effect called?

What is the lunar eclipse

300

What core value is this? "Passionately serve others and give back to the community"

What is Service 

300

In the US, this rating scale indicates an expert level ski run.

What is black diamond

300

Odd account names, significant account balances, and odd days/times are all things to look for when conducting what?

What is journal entry testing

400

What is the largest animal on Earth both in terms of size and weight?

What is a Blue Whale

400

What core value is this? "Guide our clients and colleagues with a humble attitude and mutual respect"?

What is Teaching Mindset 

400

This unexpected alternative to salt can help provide traction in slippery situations, through some question its efficacy.

What is kitty litter

400

This correction of a material error in a previously issued financial statement only exists when presenting comparative financial statements.

What is a prior period restatement

500

How many legs does a lobster have?

What is 10 legs

500

What core value is this? "Adhere to the highest standard of conduct with honesty, diligence, and responsibility"?

What is integrity

500

The coldest weather recorded in the Susquehanna Valley was -22 degrees Fahrenheit during January of what year? 

What is 1994

500

Prior period adjustments and restatements need described in a narrative form in what two parts of the financial statements?

What are the report/statements and footnotes