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The Uniform Certified Public Accountant Examination ( CPA Exam) is the examination administered to people who wish to become U.S. Certified Public Accountants. The CPA Exam is used by the regulatory bodies of all fifty states plus the District of Columbia, Guam, Puerto Rico, the U.S. Virgin Islands and the Northern Mariana Islands .
The Common Final Examination (CFE) is the final examination of the Chartered Professional Accountant (CPA) professional designation in Canada. The 3-day CFE is the culmination of the rigorous two-year graduate-level CPA program. The exam not only includes important accounting disciplines like finance, governance, strategy, and assurance, but ...
Legal liability of certified public accountants. Whether providing services as an accountant or auditor, a certified public accountant (CPA) owes a duty of care to the client and third parties who foreseeably rely on the accountant's work. [1] Accountants can be sued for negligence or malpractice in the performance of their duties, and for fraud .
An annotated bibliography is a bibliography that gives a summary of each of the entries. [1] The purpose of annotations is to provide the reader with a summary and an evaluation of each source. Each summary should be a concise exposition of the source's central idea (s) and give the reader a general idea of the source's content.
Educational Series. Closeup of the motif on the $2 note, Science presents Steam and Electricity to Commerce and Manufacture. " Educational Series " is the informal name used by numismatists to refer to a series of United States silver certificates produced by the U.S. Treasury in 1896, after its Bureau of Engraving and Printing chief Claude M ...
Formerly called. Institute of Costs and Works Accountants. [2] The Chartered Institute of Management Accountants ( CIMA) is the global professional management accounting body based in the UK. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ...
They had a red seal and were originally issued in denominations of $1, $2, $5, $10, $20, $50, $100, $500 and $1,000. $5,000 and $10,000 notes were issued in 1878 and have not been issued anytime after. United States Notes switched to small size in 1928 and were introduced in denominations of only $1, $2 and $5.
Chittagong Port Authority (CPA) is a government agency of Bangladesh responsible for the management, maintenance and governance of the country's major port of Chittagong, located in the city of Chittagong on the Karnaphuli River nine nautical miles from the shore of the Bay of Bengal of the Indian Ocean. The CPA is part of the Ministry of Shipping.