- S41 -

JointInterest To accumulate analyze review and disseminate information and to represent COPAS in the coordination of all projects or studies pertaining to the accounting for joint operations in the oil and gas industry. Audit To investigate analyze and recommend solutions to issues relating to oil and gas industry audits with particular attention to concerns arising from the application and interpretation of COPAS publications. Education The COPAS Education Committee mission is to initiate develop encourage support and disseminate educational programs for the energy industry separate from the COPAS Energy Education offerings. Revenue Midstream Downstream To accumulate analyze review and disseminate information related to the area of upstream midstream and downstream revenue accounting significant to the oil and gas producing industry and members of COPAS.