1. XBRL Enabled Tools Bob Cuthbertson CaseWare IDEA Inc.

2. Report Creation - Today Regulatory Filings Web Site Tax Return Trade Filings Printed Financials Accounting System Third Party Information Explanatory Text  Today’s Reporting Processes  Rework and delay  Non repeatable  No clear path forward

3. Process Benefits: Lowering Financial Reporting Cost Regulatory Filings Web Site Tax Return Trade Filings Printed Financials Accounting System Third Party Information Explanatory Text XBRL Documents  Common interchange format and storage  Reduces redundancies & discrepancies  Repeatable processes using tools  A platform for continuous reporting

4. CaseWare and XBRL  CaseWare participation in XBRL  Product overview  Product demos  Benefit statements

5. Participating in XBRL  Early meetings  Conferences  Steering committee  Working groups

6. CaseWare IDEA  Easy to use data analysis software for auditing, fraud detection and management analysis  Imports XBRL-GL, enabling standard tests and analysis  Clients

7. Demo #1 Perform standard test with XBRL-GL file imported into IDEA

8. CaseWare Working Papers  Sophisticated engagement management and financial reporting  Imports XBRL-GL and XBRL instance documents  Produces XBRL tagged financial statements  Clients

9. Demo #2  Import XBRL-GL into CaseWare Working Papers  Produce XBRL tagged financial statements

10. Future development - CaseWare Scenarios  Extending the benefits of XBRL  Internal and external data

11. XBRL simplifies the business reporting supply chain  CaseWare brings the power of XBRL to your desktop

12. XBRL Benefits in CaseWare products  Easy and efficient access to data  Efficient mapping of GL data to financial statements  Easy generation of XBRL financial statements and other business reports  Enables standardized testing and analysis, continuous monitoring

13. For more info: www.caseware.com www.caseware-idea.com