Test Drive 1 | Page 2

Table of Contents Executive  Summary  ..............................................................................................................................   1   Introduction  ............................................................................................................................................   2   Purpose  Statement  .........................................................................................................................................  2   Scope  ....................................................................................................................................................................  2   Background  .......................................................................................................................................................  2   Demand  for  CPA  Profession  ..............................................................................................................   3    Spotlight  on  ORNGE  .............................................................................................................................   5   What  Went  Wrong?  .........................................................................................................................................  5   How  Can  CPAs  Respond?  ...............................................................................................................................  6   How  CPAs  Can  Recommend  Effective  Performance  Measures  ..............................................   6   What  To  Measure  ............................................................................................................................................  6   When  To  Measure  ...........................................................................................................................................  8   How  To  Measure  ..............................................................................................................................................  8   Spotlight  On  ORNGE  ..........................................................................................................................  10   Conclusion  ............................................................................................................................................  11   References  ............................................................................................................................................  12