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.
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.
It is one of the chief functions of the public accountant so to marshall the accounts they they will set forth the facts esential to the proper management of a given enterprise, and this is a form easily understood and with such promptness that the information is current with the transactions described.
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 Fellow of the Casualty Actuarial Society, a Member of the American Academy of Actuaries, an Associate of the Society of Actuaries, a Certified Public Accountant and a Fellow of the Life Management Institute.
Among her numerous civic and community involvements, Verde is a member of the American Institute of Certified Public Accountants, the Texas Society of Certified Public Accountants, the San Antonio Chapter of Certified Public Accountants, and the Government Finance Officers Association.
He has more than 40 years of experience in the field of public accounting and has served as president of the Rhode Island Society of Certified Public Accountants, as president of the Providence chapter of the National Association of Accountants, and as a member of the American Institute of Certified Public Accountants area legislative committee.
She is a member of the American Association of University Women, the American Institute of Certified Public Accountants, and the Ohio Society of Certified Public Accountants.

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