Must a CPA in public practice be independent in fact and appearance when providing the following services? Compilation of personal financial forecast Preparation of a tax return Compilation of a financial forecast A. Yes No No B. No Yes No C. No No Yes D. No No No 相关知识点: 试题来源...
A CPA in public practice is required to comply with the provisions of the Statements on Standards for Attestation Engagements (SSAE) when: Testifying as an expert witness in accounting and auditing matters given stipulated facts Compiling a client's financial projection that presents a hypothetical...
Blue Co., a privately held entity, asked its tax accountant, Cook, a CPA in public practice, to prepare its financial statements in conjunction with preparation of Blue’s tax return. Cook should not submit these financial statements to Blue unless, as a minimum, Cook complies with the provi...
更新周期:7/1 to 6/30 annually 每周期学分:Licensees in public practice 、120 hours20 hours per year 、Licensees not in public practice60 hours 、16 hours per year 其中职业道德学分:None required. Ethics courses areencouraged as part of the CPE requirement, but notrequired. 考生注意各州的CPE后...
四科通过即可拿到 certificate,没有工作经验要求,有些州会允许考生自称为“CPA but not in public practice”,大部分州是不允许考生自称为 CPA 的。 无申请要求,无CPE要求。 目前只有为数不多的 two-tier州才给到考生certificate, 另外 Illinois州会给到通过四科考试并完成USCPA Ethics考试的 考生一个certificate...
Apply the code to members in business, members in public practice:共同conflict of interest, remuneration and incentives, inducement, NOCLAR Apply the code to auditing:审计质量,审计独立性 Factors influencing decision making:individual, professional, societal ...
题目A CPA who is not in public practice is obligated to follow which of the following rules of conduct? A. Independence. B. Contingent fees. C. Commissions. D. Integrity and objectivity.相关知识点: 试题来源: 解析 D 略 反馈 收藏
next to passion for the job. For new college graduates, a CPA license can mean a difference of 10% between them and their non-licensed peers (according to the 2009 Robert Half Salary Guide). Salary ranges for experienced CPAs in public practice are even better, ranging from $80,000 to ...
2. Public Practice (Firm)就是我们通常说的事务所，在专业提供商业或税务服务的事务所从事各种会计相关...
Certified public accountants (CPA) in public practice continually are exposed to, and made aware of, their obligations regarding the reliance by others on their integrity and objectivity. It is questioned whether this also applies to CPAs not in public practice. CPAs, and all corporate managers,...