Specifications include, but are not limited to: Thomson Reuters; The OSA intends to purchase access to the Checkpoint Learning Audit and Accounting Online Research system (hereinafter “system”), from Thomson Reuters, for up to thirty-six (36) months. This system is an online tool that includes a research platform, provides access to audit and accounting reference materials and guides, and provides access to electronic audit practice aids and resources. These aids and resources include forms, checklists, and audit programs.; The OSA has deemed this to be a single source purchase because Thomson Reuters is the only vendor who offers access to the system. Additionally, the system is the only system that is able to meet the business needs of the OSA. The system provides materials that can be integrated to work together and provides access to a research tool that can be integrated with materials produced by other boards that set accounting and auditing standards. These boards include the Association of International Certified Professional Accountants, Financial Accounting Standards Board, and Governmental Accounting Standards Board. Likewise, the system provides practice aids that will link and work with the audit and accounting guides that are also available on the system. Equally important, the system provides different accounting and audit guides for all of the different types of engagements the OSA conducts. Finally, the guides, practice aids, and materials work with the audit engagement workpaper management system that is used by the OSA.