certified public accountant

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Duties and Responsibilities of the Public Accountant with regard to New Issues of Stocks and Bonds" by Arthur Lowes Dickinson called for a requirement that prospectuses include a CPA's certification of the presented earnings and financial position and correctly disclose pertinent information to the investor.
We have audited the accompanying consolidating statements of financial position of The California Society of Certified Public Accountants (CalCPA) and California Certified Public Accountants Education Foundation (Foundation) as of April 30, 2001 and 2000, and the related statements of activities, functional expenses, and cash flows for the years then ended.
The Audit Committee meets with management, the independent public accountants and the internal auditor; approves the overall scope of audit work and related fee arrangements, and reviews audit reports and findings.
If made into law, this procedure would provide minimal additional comfort to the investing public, increase the litigation exposure to the public accountant in future fraud cases and increase a company's audit expense, with little added benefit.
RESOLVED: That as of the date hereof, the GASB, with respect to statements of governmental accounting standards adopted and issued in July 1984 and subsequently in accordance with its rules of procedure and the bylaws of the FAF, be, and hereby is, designated by the Council of the American Institute of Certified Public Accountants as the body to establish financial accounting principles for state and local governmental entities pursuant to rule 203, and standards on disclosure of financial information for such entities outside financial statements in published financial reports containing financial statements under rule 202.
Credit unions with assets greater than $10 million, which choose to have an audit, must have that audit performed by a CPA or an appropriately licensed public accountant.
Mullee is a member of The American Institute of Certified Public Accountants and the Ohio Society of Certified Public Accountants (OSCPA).
In his opening remarks, Congress Chairman Joseph Edmund Sterrett, CPA, president of the Pennsylvania Institute of CPAs, referred to a problem still plaguing CPAs today when he said, "The public accountant as a sort of detective, whose chief service is to show how a thief tapped the till, is a conception of our worth that is altogether inadequate.
Chenok President American Institute of Certified Public Accountants
Those standards govern the preparation of financial reports and are officially recognized as authoritative by the Securities and Exchange Commission and the American Institute of Certified Public Accountants.
Jim is a Certified Public Accountant and is a member of the American Institute of Certified Public Accountants and the Iowa Society of Certified Public Accountants.
Graham is a member of the American Institute of Certified Public Accountants, the Illinois Certified Public Accountant Society, the Institute of Management Accountants and the Association for Financial Professionals.

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