Jeremy has been in public practice for over 40 years and is winding down for retirement. He has not taken any professional development courses in the last three years, since he has extensive experience and his CPA students keep him up to date with any new technical information. What is the reason Jeremy has not taken any professional development courses in the last three years?
1) He has extensive experience
2) He is winding down for retirement
3) His CPA students keep him up to date
4) He is not interested in professional development courses