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The Institute of Certified Public Accountants of Kenya (ICPAK) was established in 1978 by the laws of Kenya under CAP 531 [2] to regulate the activities of all Certified Public Accountants by ensuring credibility, professionalism and accountability in the accounting profession in Kenya. ICPAK members are employed across all sectors on the ...
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 .
Accountant–client privilege. Accountant–client privilege is a confidentiality privilege, or more precisely, a group of privileges, available in American federal and state law. Accountant–client privileges may be classified in two categories: evidentiary privileges and non-evidentiary privileges. An evidentiary privilege is one that may as ...
Customer Profitability Analysis. Customer Profitability Analysis (in short CPA) is a management accounting and a credit underwriting method, allowing businesses and lenders to determine the profitability of each customer or segments of customers, by attributing profits and costs to each customer separately. CPA can be applied at the individual ...
May 4, 2024 at 10:12 AM. In the south of Texas, a new housing development in a major boomtown stood frozen in time for a little over two years. The project by developer StoryBuilt, consisting of ...
Accounting ethics is primarily a field of applied ethics and is part of business ethics and human ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting was introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent ...
When Madison's notes were published after his death, they became an issue for abolitionists. According to historian James Oakes , "Opponents of slavery were gratified by the publication in 1840 of James Madison's notes from the Constitutional Convention, which they believed supported their antislavery constitutionalism."
The plus–minus sign, ±, is a symbol with multiple meanings: In mathematics, it generally indicates a choice of exactly two possible values, one of which is obtained through addition and the other through subtraction. In statistics and experimental sciences, the sign commonly indicates the confidence interval or uncertainty bounding a range ...