But Williamson urges every CPA
across the nation to join the Institute's and state societies' team efforts, such as the 360 Degrees of Financial Literacy campaign, a three-year-old nationwide drive to advance Americans' financial understanding.
Also featured is an online "Ask a CPA
" question-and-answer service that allows young CPAs
to ask a more experienced CPA
career-related questions via e-mail.
It could be argued that the nature of a client's question, or the fact that a CPA
is not a "traditional" investment manager (like a broker), makes it obvious that a recommendation is not investment advice.
Against this backdrop, the LPD began its CPA
with three goals in mind.
So should financial services and IT companies in the auditing business be governed by the same rules that apply to traditional CPA
think that offering neutral CPA
services to existing clients who decide to divorce poses a conflict of interest.
The divesting firm transfers clients that are not a good fit for the CPA
to another firm that is seeking that kind of client, and then it typically receives a portion of the new firm's first year's billings.
Like the police academy, success of the CPA
depends on the administrative support, the strength of the curriculum and staff members, and the selection of students.
Anyone inappropriately using the CPA
designation should consider the stakeholders affected by that decision.
Cut-Off Reports: For payable invoices, receivable invoices, checks and cash receipts, these simple reports allow the CPA
to see at-a-glance payments made or received outside the audit period for invoices inside the period.
John Fabbro, CPA
John Simpson, CPA
Johnny Wong, CPA
(Timpson Garcia LLP)
So far NQAS deems 48 jurisdictions to have CPA
licensure requirements substantially equivalent to the UAA's.